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Home My WebLink About06-2870 REVK."9 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE "*' BUREAU OF COMPLIANCE: PO BOX 280948 HARRISBURG PA,17'2B-0948 ..p.t, P1/ · II/,/}/) e.h.. ) ?, 0 '/0 ~ J1 '61"1 J..- CERTIFIED COPY OF LIEN /'tA,. 0(,. ;;t f'1 0 c.w..t I-Lo.- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA PRESCRIPTIONS FOR ENLIGHTENING PATHS INC 890 POPLAR CHURCH RD STE 410 CAMP HILL PA 17011-2250 EIN: 20-1959869/000 Notice Date: May 20, 2006 Notice Number: 515-996-606-051-5 To the Prothonotary of said court: Pursuant to the laws 01 the Commonwealth of Pennsy\vania, there is herew\th transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOO NUMBER OUE DUE BEGIN ENO EMPL 92335629 01-01-05 03-31-05 1 0.00 58.12 EMPL 92335629 07-01-05 09-30-05 1 300.00 431.15 TOTAL: 300.00 489.27 FILING FEE(S): 14.00 0 "" = 0 C = " -,..... "'"' ::'::~ ...". :I! i>: nl "T1 -< r- '"Om ~ :(''? '::). I ",. ;_:~~~ ...". 80 -~ om :.~ 0 ?G ,-c 0 -< INTEREST COMPUTATION DATE: 05-30-06 The undersigned, the Secretary 01 Revenue (or an authorized delegate) 01 the Commonwealth 01 Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand lor payment thereat, remains unpaid. The amount of such unpaid TAX, INTEREST, ADOITIONS or PENAL TIES is a lien in favor 01 the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. May 20, 2006 DATE PART 1 - TO BE RETAINED BY RECOROING OFFICE COMMONWEALTH OF PENNSYLVANIA VS PRESCRIPTIONS FOR ENLIGHTENING PATHS INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens far Corporation Taxes arise under Section 1401 of the Fiscal Code. 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 01 the Tax Reform Code 01 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C 01 the Tax Reform Code 01 1971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 01 the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estste Tax Acta! 1982, Act of Oecember 13, 1982, P.l. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estste Tax Act a! 1961,72 P.S. Section 2465 -101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transporlation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1 971, No.2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooratlon Tax LiAns provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both feal and personal, with no further notice The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing 01 revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. PBrsonallncome Tax. Emmover WithholdinQ Tax RBSItv TransfRr Tax Sales and Usa Tax Liouid Fuels Tax Fuel Usa Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property 01 taxpayers, but only after they have been entered and docketed of record by the Prothonotary 01 the county where such property is situated and shall not attach to stock 01 goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry 01 record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice 01 lien shall be filed: (a) In the case 01 Real Property, in the office of the Prothonotary 01 the county In which the property subject to the lien is situated and (b) in the case of Personal Property, whether tangible or Intangible, in the office of the Prothonotary 01 the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice 01 Lien filed by the Commonwealth shall have priority to, and be paid In full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subseq""nt Judicial sale or liability with which the property may be cherged. EXCEPTIO~ The Commonwea~h does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE.; Act of December 12, 1994, P.L.l015, No. 138. RELEA9E OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting 01 payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION' Interest on Corporation Taxes is computed alter a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type 01 tax listed on this Notice of LIen comprises the balance 01 Tax Oue (Column 6) plus assessed eddItIons and/or penalties, and assessed and acaued interest up to the Interest computation date on the face of this notice. If payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31,1981, interest is Imposed at the following rates. C.S., F.F., C.L.. C.N.I. .15% PER ANNUM lDUE DATE TO PAYMENT DATE) 0.1., G.R., O.A., S.T. .8% PEA ANNUM DUE DATE TO PAYMENT DATE) B.L.. N.E., G.P., M.I. .8% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. .314 OF 1% PEA MONTH OR FRACTION S. & U. .314 OF 1% PER MONTH OR FRACTION R.T.T. . 6'% PERMWUM INH & EST. .6% PER.AfIIIIUM LF.T., F.U.T. .1% PER MONTH OR FRACTION M.O.R.T. . 1% PER MONTH OR FRACTION O.F.T. .18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1 982, the PA Oepartment of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE CAlLY INTEREST FACTOR 1/1182THRU12131182 20% .000548 111183 THRU 12131/83 111% .000438 111184 THRU 12131184 11% .000301 1I1/85THRU 12131185 13% .000356 1/1188THRU 121311815 10% .000274 111187 THRU 12131187 9% .000247 1/1/88 THRU 12131191 11% .000301 111192 THRU 12131/92 9% .000247 111193 THRU 12131194 7% .000192 111195 THRU 12131198 9% .000247 111199 THRU 12131199 7"Yo .000182 111100THRU 12131/00 8% .000219 111/01 THRU 12131101 9% .000247 1/1102 THRU 12131/02 8% .000184 1/1103THRU12131fO:J 5% .000137 1/1104 THRU 12131104 4% .000110 1/1105 THRU 12131/05 !5% .000137 1/1108THRU12131108 7% .000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. m Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (8AI.AtlllI QFTAX UNPAID) X(I'IUMBER OF DAYS DELlNQUI!NT) X(DAtL Y MllREST f!ACTORI