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Home My WebLink About06-3022 REVK-159 (12-05) REVOOOKS I COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE . *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128.0948 h P-4{ ",'IuD ~J3/)'/ (C.v. }'11393 WING CO INC 4614 TRINDLE CAMP HILL PA RD 17011-5605 CERTIFIED coPy OF LIEN 7Lc 0' . 30 J~i Civ..I -r .u-. COURT OF COM ON PLEAS OF CUMBERLAND UNTY, PENNSYLVANIA EIN: 20-27588821~00 Notice Date: May 15, 2006 Notice Number: 87 -633-206.051-0 j To the Prothonotaryi of said court: Pursuant to the laws of the Commonwealth of Pe nsylvania, there is herewith transmitted a certified copy of a lien to be en red of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 83527155 07-01-05 09-30-05 0.00 724.01 TOTA: 0.00 724.Q1 FILING FEE(S : 14.00 0 "-' = 0 ~ = ., ~ :<..:..." :::: ~ ;::::.-... -n -< "',. N -n 1'J} ~7JI,,".J (J] (:~ . :_~ .',', :::2 fJ,") -q C - c) N (j rn ~-~ c--! -o<C:." 53 -" "'< CO -< INTEREST COMPUTATION DATE: 05-25-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pe nsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENAL IES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, A mONS or PENAL TiES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case m be. May 15, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFIC COMMONWEALTH OF PENNSYLVANIA VS WING CO lNC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Uens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as emended. Uens lot Personal Income Tax and Employer Wnhhoiding 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 011971,72 P.S. Section 8112-C, as amended. Uens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as emended, Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Uens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicie Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act 01 December 13, 1982, P.l. 1086, No. 225 Section 1 el. 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 Estate Tax Act of 1961,72 P.S. Section 2485 - 101 el. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transpol1alion Assistance Fund Taxes and Fe.. arise under Section 242, Act of March 4,1971, No.2 as emended, 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: COrDoration 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 torce and validity without filing of revival until paid. InhBfitanC".B Tax LiAns are liens on real estate which continue until tax is paid. Personal Income Tax. Emplover Wrthholdino Tax RaBltv Transfer Tax SaJes and Usa Tax Liauid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax Iians arelians upon the franchises as well as real and personal 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 01 entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FlUNG: 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 siluated and (b) in the case 01 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 Fisoal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in fuli, before any other obligation, ju~ent, daim, lien, or estate is satisfied from a subsequent jUdicial Sale or liabilitY with which the propertv may be charged. EXCEPTIOlt The Commonweafth does not maintain priority of tax liens over any existin~ mortgaa~~ or liens which are properly reco"fed at the time that the tax lien IS filed. . Act of December 12,1994, P.L.1015, No. 138. RELEASE 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 il: (1) theliabllity is satisfied, satisfaction consisting of payment 01 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 plild. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the belance of Tax Due (Column 6) plus....ssed addltlons andlor penalties, and assessed and accrued interest up to the interest computation date on the lace of this notice. If payment or settlement of account is made after the interest computation date, the payment must indude 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 rales. C.S., F.F., C.L., C.N.1. .6% PER ANNUM (DUE DATE TO PAYMENT DAT~ C.I., a.R., CA, S.T. .8% PER AANUM (DUE DATE TO PAYMeNT OAT B.L, N.E., G.P., M.l. .6% PERANNlJ,ot (DUE DATE TO PAYMENTDAT P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 114 OF 1% PER MONTH OR FRACTION S. & U. . ~14 OF 1"1. PER MONTH OR FRACTION R.T.T. - 6% PER AANUM INH & EST. . 6% PEA ANNIM L.F.T., F.U.T. .1% PERMONiH OR FAACTION M.C.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, 1982, the PA Department of Revenue will caloulale daily interest on all tax de'ficiencies 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 OAIL Y INTEREST FACTO A 1/1182 THRU 12131182 20% .000548 1/1/83 THAU 12131183 18% .000438 1I11B4THRUl2131/B4 11% .000301 1I1185THRU 121~1185 13% .000956 111188 THRU 12131/88 10% .000274 1I1li7 THRU 12131187 9% .000247 1/1188 THRU 12/31/91 11% .000301 1/1192 THRU 12131192 9'% .000247 111193 THRU 12131/94 7% .000192 1/1185 THRU 12/31/98 9% .000247 1/1199 THRU 121311&9 7% .000192 1/1/00 THRU 12/31/00 8% .000219 1I1J01 THRU 12131/01 9% .000247 1/1/02THRU12131/02 6% .000184 111103 THRU 12131/03 5% .000137 1/1/04 THRU 12/31/04 4% .000110 111106 THAU 12/31/05 5% .000137 111108 THRU 12/31/08 7% .000192 -M-Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. h-Taxes thatbecorne delinquent on or after January 1, 1982 are subject to a variable Interest that changes each calendar year. ---Interest is ca/oulated as follows: INTEREST = (BALANCE OF TAX UNPAID) XCNUIIIIlER OF DAYS DELINQUENT) X (DAILY INTEREST FACneft)