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Home My WebLink About06-3020REVK 159 (12.05) REV000x9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 E M .22 3 1) { &?w- 1.7 b 341 COMMONWEALTH OF PENNSYLV DEPARTMENT OF REVENUE YELLOW BREECHES INC 2 E 1ST ST BOILING SPRGS PA 17007-9601 CERTIFIED CI M-04- 3 COURT OF EIN: 25-18511 Notice Date: May Notice Number: IA C7 1Y OF LIEN ?n 1a (?,.1T.. ?mr,.. -77 m 11MON PLEAS Or' CT7 DOUNTY, - ?;-, )/000 r F3 2006-'t -1 5-350-406-051-0 To the Prothonot? of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 81455003 01-01-05 01-31-05 1 0.00 139.90 SALES 61455003 02-01-05 02-28-05 1 0.00 277.94 SALES 81455003 03-01-05 03-31-05 0.00 230.87 SALES 81455003 04-01-05 04-30-05 1 0.00 496.56 SALES 81455003 05-01-05 05-31-05 1 -69.52 12.73 SALES 81455003 06-01-05 06-30-05 1 0.00 651.64 SALES 81455003 07-01-05 07-31-05 1 0.00 260.34 SALES 81455003 08-01-05 08-31-05 0.00 408.62 SALES 81455003 09-01-05 09-30-05 1 0.00 108.76 SALES 81455003 10-01-05 10-31-05 1 0.00 61.67 SALES 81455003 11-01-05 11-30-05 1 0.00 19.31 EMPL 90479039 01-01-05 03-31-05 1 206.01 757.43 EMPL 90479039 04-01-05 06-30-05 790.86 1,429.25 EMPL 90479039 07-01-05 09-30-05 1 0.00 79.89 EMPL 90479039 10-01-05 12-31-05 1 0.00 11.12 TOTAL 927.35 4,946.03 FILING FEE(S) 14.00 INTEREST COMPUTATION DATE: 05-25-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth a copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PEIN after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case 4?'-000, d. -'a S RETARY OF UE (OR AUTHORIZE LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE a, certifies this to be a true and correct sin due from such taxpayer and which, or PENALTIES is a lien in favor of the May 15, 2006 DATE COMMONWEALTH OF PENNSYLVANIA VS YELLOW BREECHES INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for 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 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 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 of 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 Estate Tax Act of 1962, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death prior to December 13,1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 at. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, 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). GENERAL INFORMATION: Comordon Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real 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 of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholding Tax. ReaIN Transfer Tax Saes and Use Tax. Liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and persona property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of 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 of 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 re uire refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have nority to, and be paid in full, before any other obligation, jud ement, claim, Pen, or estate is satisfied from a subse ent'udicial sale or liabil'?1tyy with which the property may be charged, EXCEP The Commonwealth does not maintain priority of tax liens over any existing mortgag?ass? or liens which are properly recorded at the time that the tax lien 1s filed. NL Act of December 123 1994, P.L. 1015, No. 138. 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 it: (1) the liability is satisfied, satisfaction consisting of 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 after a lien is paid. The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued 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. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I.. G.R., CA., S.T. - e% PER ANNUM (DUE DATE TO PAYMENT CATqq B.L., at., D.P., M.I. - 6% PER ANNUM DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH R FRACTION (DUE DATE TO PPAYMENT DATE) P.I.T., E.M.T. - 314 OF 1% PER MONTH OR FRACTION S. a U. - 314 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INHS EST. e% PER ANNUM L.F.T., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -I% PER MONTH OR FRACTION O.F.T. 18% PER ANNUM For all taxes that are originally due and payable an and after January 1, 1982, the PA Department 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 DAILY INTEREST FACTOR 1/1/82 THRU 1231/82 20% .000848 111183 THRU 12131183 le% .000438 111184 THRU 12/31104 11% .000301 1/1/85 THRU 12/31165 13% .000356 1/1186 THRU 12/31/86 10% .000274 1/1/87 THRU IV31187 9% .000247 111188 THRU 12/3091 11% .000301 1/1/92 THRU IWI192 9% .000247 1/1/93 THRU 12/31/84 7% .000182 1/IN5 THRU 12/31/99 9% .000247 1/1199 THRU 12/31/99 7% .000192 111100 THRU IPAIM0 s% .000219 1/1/01 THRU 12131/01 9% .000247 111/02 THRU 1PA1102 e% .000164 111/03 THRU 12131103 5% .000137 1/1/04 THRU 12/31/04 4% .000110 1/1= THRU 12/31/06 5% .000137 111/00 THRU 12/31108 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. ---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: BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REVK-300 (04-07) REVOOK10 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. YELLOW BREECHES INC 2 E 1ST ST BOILING SPRGS PA 17007-9601 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 06-3020 DATE FILED: May 25, 2006 EIN: 25-1851899/000 NOTICE NUMBER. 689-928-107-052-2 CIE' ?;?, The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 22 day of May, 2007. Thomas W. Wolf Secretary of Revenue I -Z /-- Keith J. Richardson Director, Bureau of Compliance Q O ? Q ZZ uj V. N i } Z cl) w Z ZZ ?` ZW w N Ow 0 - - o CM w(r 0- LL 2 W O ?- }}-- r U- O Z w m ?. ~ U 0p H = ~i? O F-- U Z O Z w Q F=- D 3: w a O a T ?0 3: CO O ~D ? U U v h? ° A co