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REVK.159 (12-05) REVOOOKt!
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*'
BUREAU OF COMPLIANCE
PO SOX 28DN8
HARRISBURG PA 17128-0948
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
MOUNTAIN LA~E FARM MARKET INC
298 MCALLISTER CHURCH RD
CARLISLE PA17013-9504
EIN: 25,1757255/000
Notice Date: August 7, 2006
Notice Number: 424'083,306'080,2
To the Prothonotary 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
TAX TYPE A<!:COUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21565346 02,01-06 02,28,06 1 1,001.29 1,290.47
SALES I 21565346 03,01,06 03,31-06 1 514.28 634,03
SALES 21565346 04-01-06 04-30.06 1 1 ,330,94 1.566,12
SALES 21565346 05,01-06 05.31,06 1 2.379,58 2,548,85
TOTAL: 5,226,09 6,039,47
FILING FEE(S): 14,00
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INTEREST COM*UTATION DATE: 08-17.06
The undersigned, thijocretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, cerlifias this to be a trua and correct
copy of a lien against e abova named taxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which.
after demand lor pa ent thereof. remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in lavor of the
Commonwea~h of Pe nsylvania upon tha taxpayer's property, raal, personal, or both, as the case may be,
August 7, 2006
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
MOUNTAIN LAKE FARM MARKET INC
NOTICE OF TAX LIEN
filed this
day 01
at
m,
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 01 the Rscal Code, 72
P,S, Section 1404, es amended,
Liens for Personal Income Tax and Employer Wrthholdlng Tax arise under
Section 345 of the Tax Reform Code of 1971, 72 P,S, Section 7345, .s
amended,
Liens for Reelty Transfer Tax arise under Section 1112,C of the Tax Reform
Code of 1971, 72 P,S, Section 8112'C, es emended,
Liens for LiqUid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P,S, Section 2611.M, es amended,
Liens for Fual Use Tax arise under Section 13 01 the Fuel Use Tax Act, 72 P,S,
Section 2614,13, as emended,
Liens for Motor Carriers Roed Tax arise under Chapter 96 01 the PA Vehicle
Code, (75 PA, C,S, 9615),
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
Estate Tax Act 011982, Act of December 13, 1982, P.L. 1086, No, 225 Section
1 at, seq" 72 PA, C.S,A, Section 1701 et. seq, (For decendents with date 01
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 S_, or State and Local Sales, Use and Hotel Occupancy Tax and
Public TranlpOrtalion Assislance 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 96 01 PA Vehicle Code, (75
PA C.S, 9815),
LIENS FOR T AXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corporation Tax LiRns provided under the Fiscal Code arise at the time of
setIIament (assessment) end are liens upon the franchises and property, both
real and personal, with no further notice, The filing 01 a Notice 01 Lien with a
county Prothonotary Is not a requisite, and the lien remains In full force end
validity without filing 01 revival until paid,
InhAritanOlil Tax Uens are liens on real estate which continue until tax is paid.
Personal Income Tax El'I1DIovarWithholding Tax R8Altv Tranaf&r Tax ~8&
and Use Tax Liauid FURIR Tax Fuel Use Tax MotorCArriIN'R Road TaX' and
Motorbus Tax liens are liens upon the franchises es well es real end personal
property 01 taxpayers, but only after they have been entered end docketed 01
record by the Prothonotary 01 the county where such property ia situated and
shall not attach to stock 01 goods, wares, or merohandise regularly used In the
ordinary course 01 business 01 the taxpayer, The lien has priority from the date
01 entry 01 record.
PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice of lien shall be filed: (a) In the case 01 Real
Property, in the office 01 the Prothonotary 01 the county In which the property
subject to the lien Is situated and (b) in the case 01 Personal Property, whether
tangible or intangible, In the office 01 the Prothonotary 01 the county in which
the property subj8cl to lien is situated,
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RU~E' A<;cording to the Fiscal Code. the NoIice of Lien is
automatically revived end dOes not require refillng 01 the Notice by the
Commonwealth, Any NrotIce of Lien filed by the Commonwealth shall have
priority to, end be paid In lull, before any other obligation, judl!!ment, claim,
lien, or estate Is satisfied from a subsequent judicial sale or liabIlity with which
the property may be charged, EXCEPTIO!!!: The Commonweafth does not
maintain pr'lOrity of tax liens over any existin~ mortgaH~~ or liens which are
prope~y racord8d lit the Ume that the tax Iian 's filed, ' Act of December
12,1994, P,L, 1015, No, 138,
RELEASE OF LIEN
Subject to such regulation es tha Secretary or his delegate may prescribe, the
Sacretary or his delegate may issue a certificate 01 relaese of any Iian Imposed
with respect \0 any tax If: (1) 1I1a liability is satisfied, satisfaction consisting 01
payment of the amount II88llsaed together with a1llnterelll and costa InreSfJ8cl
thareol; or (2) the liability hes become legally unenforceable, EXCEPTION;
Interest on COrporation faxes Is computed after a lien Is paid,
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) for each lYPe of tax listed on this Notice of Lien
comprises the balance 01 Tax Due (Column 6) plus assessed addiliona andlor
penalties, and assessed end acaued "ltrterest up to the interest computation
date on the face of this notice,
II payment or settlement of account is made after the interest computation date,
the payment must lnoIude the lien filing costs and accrued interelll from the
interest computation date to end through the paymant date,
For any dalinquent taxes due on or before Decamber 31,1981, interest is
imposed at tha following rates,
O.S., F.F., C.L., C.N.I. .8% PERANNlNvt [UEOATETO PAYMENT DATE)
Col., (I.llt, CA.,S.T. . 6%PS\AtCNUM DUE DATE TO PAYMENT DATE)
B.L., N.E., G.P., M.I. . "'" PER~UM OUE DArE TO PAYMEHI' DArEl
P.U.R.. . 1% PER MONTH R FRACTION (DUE CATETO PAYMENT DATE)
PJ.T., E.M.T. . 314 OF 1% PERMONTHORFPAC'fION
S. &. U. . 314 OF 1% PER MONTH OR FRACTION
R.T.T. . "'" PERNoWUM
INH &. EST. . "'" PER ANNUM
LF.T.. F.U.T. -,% PER MONTH OR FRACTION
M.O.R.T. -,% PER MONTH OR FRACTION
a.F.r. . 18% PEA ANNLM
For all taxes that are originally due and payable on and aftar January 1,1982,
the PA DepllJ1mant of Reverllle will calaJlate daily interelll on all tax
deficiencies using an anrlllallnterast rate, that will vary from calendar year,
Interest is calculated on a dally basis at the following rates:
DELINQUENT !)ATE INTEREST RATE OAll Y IM"EREST FACTOR
1/1182 THRU 12/31182 20% .000M8
1/1183 THRU 12/'31/13 18"10 .000438
1/1184 THRU 12/31/84 11% .000301
111I85THRUl2131f85 13% .oooaee
1/1/18 THRU 12131188 10% .000214
1/1187THRU 12/31187 9% .000147
111188THRUl2131181 11% .000301
111112 THRU 12131/92 9% .000247
1/1f13 THRU 1~"M 7% .0001i2
111," THRU 12131188 9% .000247
1/1199 THRU 12/1tlli 7% .OOO1i2
111100 THRU1213Voo 8% .ob021i
1/1101 THAU 12131101 9% .000247
111102 THRU 12J31102 6% .000184
111103 THRU 12131103 S% .OOOlS7
lJ1J04 THAll 12131104 4% .000110
1/1108 THRU 12J31/OS 5% .000137
l/110e THRU 121'1106 7% .000182
..,Taxes that become delinquent on or before December 31, 1981 will remein
a constant Interest rata until the delinquent balance Is paid off,
.., Taxas that become delinquent on or aftar January 1, 1982 are SUbject to a
variable interest that changes esch celendar year,
...Interest Is calculated es fl)j~:
INTE=~.J'::i'=~~OFDAYS