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REVK-159 (12-05) REVOOOK9
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
DAUPHIN OIL CO INC
PO BOX 600
CARLISLE PA 17013-0600
EIN: 25-0432995/000
Notice Date: August 14, 2006
Notice Number: 687-135-406-080-9
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 ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21110618 01-01-06 01-31-08 1 5,020.21 6,101.20
TOTAL: 5,020.21 6,101.20
FILING FEE(S): 14.00
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INTEREST COMPUTATION DATE: 08-24-06
The undersigned, the Secretary of Revenue (or an authorized dalegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct
copy of a lien against the above named taxpeyor for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
alter demand lor peyment thereof, ramains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES i. a lien In lavor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
August 14, 2006
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
DAUPHIN OIL CO INC
NOTICE OF TAX LIEN
filed this
day of
at
m.
LIENS FOR TAXES
Liens for Corporation Taxes arise under Sectlon 1401 of the Ascal Coda, 72
P .S. Section 1404, as amended.
Liens for Pereonal Income Tax and Employer Withholding Tax arise under
Sectlon 345 of the Tax Reform Code of 1971, 72 P.S. Sectlon 7345, as
amended.
Uens for Realty Transfer Tax arise under Sectlon 1112-C of the Tax Reform
Code of 1971, 72 P.S. Sectlon 8112-C, as amended.
Liens for Liquid Fuels Tax arise under Sectlon 13 of the Liquid Fuels Tax Act,
72 P.S. Section 2611-M, as amended.
Liens for Fual Use Tax arise under Sectlon 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 Inheritanoe Tax and Esfete Tax arise under the Inherttance and
Estate Tax Act of 1982, Act of December 13, 1982, P.L 1086, No. 225 Section
1 at. seq., 72 PA. C.SA Section 1701 el. seq. (For decendanls with date of
death prior to December 13, 1982,liens arise under the Inheritance and Estate
Tax Act of 1961, 72 P.S. Sectlon 2485 -101 et. seq.).
Liens for Slate, 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. Sectlon 7242.
Lians 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:
Comoration Tax Usns 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 notioe The filing of a NotIoe of Lien with a
county Prothonotary is not a requisite, and the lien remains in fuli force and
validity without filing of revival until paid.
InhAntancA Tax L1gns are liens on real estate which continue until tax Is paid.
Personallnc.om9 Tax EmoIQver Wdhhoktino Tax Realtv TransfRr Tax Salu
and Use Tax liauid FuelR Tax Fuel U. Tax Motor Carri&ra Road Tax and
Motorbus Tax liens are liens upon the franchises es well as real and pereonal
property of taxpayers, but only after they hava been entered and docketed of
record by the Prothonotary of the county where such property Is sI1uated and
shall not attach to atock of good., wares, or merchandise regularly used in the
ordinary course of businass of the taxpayer. The lien has priority from the data
of entry of record.
PI.ACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real
Property, in the oflloe of the Prothonotary of \he county in which the property
subJect to the lien is situated and (b) in the case of Parsonal Property, whelher
tangible or intangible, In \he office of the Prothonotary of the county in which
the property subj8ct to lien Is sI1uated.
AUTOIolATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE' According to the FoacaI Code, the Nofioe of Lian is
automatically revived and does not require refiling of the NotIce by the
Commonwealth. Anr Notice of Lien filed by the Commonwealth shall have
priority to, and be paid In fuIi,,_e arry OlIler ClbIIgation, judliement, daim,
lien, or estate is setisfled from a aubselJ!#entJudlcial sale or Iiabllilv with which
the property may be charged. EXCE 10' The Commonweafth does not
maintain prlorilv of tax liens over arry a~ mortgage. 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.
AELF.&R.E OF LIEN
Subject to such regulation as the Secretary or his delagate may prescribe, the
Secretary or his delegate may issue a cerifflcate of release of any lien imposed
with respect to arry tax W: (1) thelillbllity is sa1lsfled, SlIII*ctlon consietlng of
peyment otthe amount assessed together.wIth all Interest and coate In re~
thereof; or (2) the liability hes become lege!IY unenforcuble. EXCEP .
Interest on COrporation Taxes iacorllput8il afIilr'a lien Is paid.
""TTI ~J!IT Qf APCOUNT
The '"Total" column (Column 7) for each tvPB of tax listed on this NotIce of Lien
comprises the balance of Tax Due (Collimn 8) plus assessed add/Icln. and/or
penames, and assessed and aCaued Interest up to \he interest computation
date on the face of this notice.
W payment or settlement of account is made after \he interest computation date,
the peyment must Include the lien filing coate and aocrued interest from tha
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., EE, C.L., C.N.!. . no PEANf\,lUM [UE DATE TO PAYMENT DA~
Col., a.A., C.A., S.T. - 8% PER~UM DUE DATE TO PAVM&NT' OAT
s.L.,N.E., a.p., M.t. - 8% PEFlAN4UM DUEPATETO PAVMENTDA
P.U.R.. - 1% P&FI MONTH R FMe'nON (DUE DATE TO AVMENT DATE)
PJ.T., E.M.T. - 314 OF 1% Pl!RMONTH OR FRACTION
S. a u. - 314 OF 1% PER MONTH OR FRACTION
R.T.T. - 8% PERAN<<,IM
INH&EST. -ftoPERNHJM
L.F.T., F.U.T. .1% P&lMONTH OR FRACTION
M.C.R. T. - 1% P&A MONTH OR FRACTfON
O.F.T. . ''''' PER ANNlI.4
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Dapartment of Revenue will calculate dally Interest on all lax
defidencles using an annual interest rate that will vary from calendar year.
Interest is calculatad on a deHy basis at the following rate.:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
111182 THRU 12/31182 20% .000S48
111183 THRU 12131183 18% .000438
111/84 THRU 12131/84 11% .Oooao1
1I118!STHRU 12/31185 1:1% .000388
111188 THRU 12131188 10% .000274
1/1187THRU 12/31/87 "' .000147
1/11B8THRU12/31191 11% .000301
1/1192THRU 12/31192 8'% .000147
111193 THRU 12131114 7% .000182
1/111S THRU 1213111I 8% .000147
111198 THRUlf!31111 7% .0001.
111100 THRU 12/31100 8% .000218
111101 THRU 12/31/01 "' .000247
111102 THRU 12131102 8% ,000184
1I1/fl THRU 12131101 5% .000117
111/04 THRU 12131104 4% .000'110
1/1/OS THRU 12131105 S% .~117
1/1108 THRU12tSl108 7% .0001.
...Taxes that become delinquent on or before Deoember 31,1981 will remain
a constant interest rate until the delinquent balance Is paid off.
_.. Taxas that become delinquent on or after January 1, 1982 are subJect to a
variable Interest thet change. each calendar year.
...Interest is calculated as t>Ilows:
INTE~~,l:M::rJ~EROFDAYS