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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*'
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
CASA MANI C~FFE INC
56 W HIGH ST
CARLISLE PA 17013-2922
EIN: 04,3631389/001
Notice Date: August 8, 2006
Notice Number: 424-251'906'080,3
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 A~CO~NT 10 3 4 5 6 7
TAX TYPE TAX TAX EVENT TAX TOTAL
r PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES ! 63376710 10-01-05 12,31,05 1 0,00 572,28
I TOTAL: 0,00 572,28
,
i FILING FEE(S): 14,00
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INTEREST COMpUTATION DATE: 08-18-06
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The undersigned, the Secretary 01 Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct
copy of a Uen agaln.~the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
after demand for pa ent thereof, remains unpaid, The amount of such unpaid TAX, INTEREST, ADDfTlONS or PENAL TIES is a lien in favor of the
Commonwealth of P nnsylvania upon the taxpayer's property, real, personal, or both, as the case may be,
August 8, 2006
DATE
PART 1 ' TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
CASA MANI CAFFE INC
NOTICE OF TAX LIEN
filed this
day of
al
m,
LIENS FOR TAXES
Liens lor Corporation Tax.s arise und.r Section 1401 of th. Fiscal Cod., 72
P,S, Section 1404," am.nded,
Liens lor P.rsonel Incom. Tax and Employ.r Withholding Tax arise und.r
Section 345 of th. Tax Reform Code of 1971, 72 P,S, S8Clion 7345. ..
amended,
U.nslor Really Transfer Tax arise und.r S.ctlon 1112,C of \he Tax Reform
Cod. of 1971,72 P.S, Section 8112.C," amended,
U.ns for Uquld Fu.ls Tax arise und.r S8Clion 13 of the Liquid Fu.ls Tax Act,
72 P,S, Section 2611,M, as am.nded.
U.ns lor Fu.1 Use Tax arise under SectIon 13 of the Fu.1 Use Tax Act, 72 P.S,
S8Clion 2614,13, asam.nded,
Usns for Motor CarYl.rs Road Tax arise under Chapt.r 96 of the PA V.hicl.
Cod.. (75 PA, C,S, 9615),
Liens lor Inharilance Tax and Estate Tax arise und.r the Inh.rilance and
Estat. Tax Act of 1982, Act of Dec.mb.r 13,1982. P,L. 1086. No, 225 S8Clion
1 .1. seq" 72 PA, C,SA SectIon 1701 91, seq, (For d.cendants with date of
d.ath prior 10 December 13, 1982, Ii.ns arise und.r th. Inheritanc. and Estate
Tax Act of 1961, 72 P,S, S8Clion 2485 ,101 el. seq,),
U.ns for Stale, or Slate and LOCel Sal.s, Use and Hot.1 Occupancy Tax and
Public Traneportatlon A88ialance Fund Taxes and F.es arise under S8Clion
242, Act of March 4, 1971, No, 2 as am.nded, 72 P,S, S.ctlon 7242,
Li.ns lor Molorbus Road Tax arise und.r Chapter 98 of PA Vehicl. Cod., (75
PA C,S. 9815),
LIENS FOR TAXES PENAL nES AND INTEREST
GENERAL INFORMATION:
ColpOl'ation TAX' UAns provided under the Fiscal Code arise at the time of
se\II.ment (ass.ssment) and are H.ns upon th. franchises and property, both
r.e1 and personel, with no furth.r notice, Th. fiHng of a Notice of Uen with a
coumy Prothonotary is nol a requisite. and the H.n r.mains in full force and
validity wlthoUl filing of r.vival until paid,
InhAl'itanr:e Tax Liens are llens on real estate which continue until tax Is paid.
P9I'ROl1allncom9 Tax EmploV9r Wlthholdino Tax ijA. TranAW 1:0: Salea
and Use Tax Liauld Fuels Tax FUBllJS8 TAX Motor Carriers Road Tax and
Motorbus Tax li.ns are lI.ns upon th. franchises as weH as reel and person.1
property of lalcpay.rs, but only after they have b..n .ntered and docketed of
record by th. Prothonotary of th. coumy where such property is situated and
shell not attach 10 stock of goods. war.s, or merchandise regularly used In the
ordinary course of busin.ss of th. taxpay.r, Th. Ii.n has priority from th. d.t.
of .ntry of record,
PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: Th. notice of li.n shall be filed: (a) In the case 01 Real
Property, in the office of the Prothonotary of the county in which the property
subj.ctto the lI.n is situated and (b) in the case of Personal Prop.rty, whether
tangible or intangible. In the ofIIce of th. Prothonotary of the county in which
the property subject 10 lien is situated,
AUTOMAnC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE' According 10 th. Fiscal Cod., the Notice of Uen is
aulomatically reviv.d and do88 not require relllil'lg of the Notice by the
Commonwealth, Any Notice of Uen filed by the COmmonw.aIth shall have
priority 10, and be paid in full, before any olh.r obIigaIIon, ludaemenl, claim,
lien, or estate is satielled from a ~.n1Judiclal sal. or liablllty with which
the property may be charged, 10 : The Commonw.afth does nol
maintain prlOl'lty of lax Ii_ over any .x1a11n~ mortg~~ or liens which are
properly recorded at the time that th. lax lien IS filed, ~ Act of Dec.mber
12,1994, P.L. 1015, No, 138,
RELJ: AgE OF LIEN
Subject 10 such regulation as th. Secretary or his delegate may prescribe, the
Secretary or his delegate may issu. a certlfical. of rel.ase of any lien imposed
with respect 10 any lax if: (1) the llabIlIIy Is sallsfied, sallafact\on consisting of
payment of the amount..,....Olt\ogll1her;wtlh all'lntere81 and costs in respect
ther.of; or (2) the liability has become legally unenlorceabi., EXCEPTION'
Int.rest on Corporation Tex.s is computed lifter a lI.n is paid,
SETTLII:~I::NT OF ACCOUNT
Th. "Total" column (Cqlumn 7) for each type of lax listed on this Notice of Uen
comprises the belance of Tax Due (Calwmn6) plus UM88ed addIllons andlor
penalties, and assessed and accrued inter.st up 10 the interest computation
date on the fa<:e ofthle notice,
If payment or settlemenl of account is made after the interest computation date,
the payment must Include the lien filing costs and accrued interest from the
interesl computation deta 10 and through \he payment date,
For any delinquent taxes due on or before December 31, 1981, interest is
imposed at the following rates.
e.s., F.F., C.L., C.N.!. . ~ PER Al\NU\tlmu E. DATE TO PAYMENT_~A
C.1., <l.Ft, C.A., S.T. . ~,...AHHtN DAftTO PA'V\tINT
B.l" N.E., G.P., M.1. .8'% PERAtH.&4 OUEDATETO PAYMiiNTOA:
P.U.R.. .,% PERMONT'H OR FRACnON (DUE DATE TO AYMe.lT DATE)
PJ.T., E.M.T. .314 OFt'" PER MONTH OR FRACTION
S. & u. . ~4 OF ,.". PER MONTH OR FRACTION
R.T.T. . 8'% PER AAMJM
INH II EST. - 8% PER NN.Jvt
LET., F.U.T. - '" PERMQNTH OR FRACTION
M.O.R.T. . ,'" PER MONTH OR FRACTION
Q,F.r. - 18'% PER Allt4l.At
For all texes that are originelly due and payable on and after January 1, 1982.
the PA D.pertment of R.venue will calculate dally Interest on all lax
deficlenci.s using an annuel interest rate that will vary from cal.ndar y.ar,
Interest is calculated on a dally basis at the following rales:
DELINQUENT DATE lNl'EREST RATE OAll Y INTeREST FA.CTOR
1/1182 THAU 12/31/82 20% .000548
1/1/83 THRU 12/31/83 18% .0004"
1/1184 THRU 12131184 11% .000301
1111BS THRU 12131185 13% .000358
1I1188THRU 12/111188 10% .000274
1/1117 nmu 12n1187 9% .0002"'7
1111B8THRU12131191 11% .000301
1/1192 THRU 12/31/82 9% .0002407
111/83 THRU 12/31/84 7% .000182
1/1," THRU 12131198 9% .0002407
111198 THAU 1-2131/N 7% .000112
1/1100 THAU 12f,S11GO 8% .0002t8
111101 THRU 12131101 9% .000247
1/1102 THRU 12/31102 8% .000184
111103 THRU 12/31103 &% .000137
1/1f()4 THRU 12131/t)4 4% .000110
1/1105 THRU 12/S1f0!5 5% .000137
lf1lOsTJ.fRU 12/31101 77e .0001t2
...Tax.s that become delinquent on or belore December 31, 1981 will remain
a constant interest rat. untilth. d.linqu.nt belance is paid off.
...T axes that become delinqu.nt on or after January 1, 1982 are subject 10 a
variable interest thaI changes each calendar year,
..,Interest is calculated ... follovlf:
INTE=~'-1"IZl~~~ROFDAYS