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Home My WebLink About06-4927 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 fJq, P41 2/'/.{/lJ CIe... :i 'f ?/1 f0..u. J r JO It, CERTIFIED COpy OF LIEN ru, (J~ - 'I q :J '7 c.:.x.t 7.4- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SKEETER ENTERPRISES INC 599 OLD QUAKER RD APT F LEWISBERRV PA 17339-9208 EIN: 20-1267554/000 Notice Date: August 14, 2006 Notice Number: 687-037.306.080.9 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 83188934 10-01.04 12.31-04 1 2,640.41 4,020.22 TOTAL: 2,640.41 4,020.22 FILING FEE(S): 14.00 (') c: $:" "I" ~l[r 0S.: r;:C.' ~')::~ ..".( ~.~~;; Z =< "" = <::> cr. > c:: G") N W '" ::;:; ~ :r n,::!J "hi ~6 ;r:H ::>0 Om -I 35 -<: w (J'J \.0 INTEREST COMPUTATION DATE: 08.24-06 The undersigned, the Secretary of Revenue (or an authorized delegata) 01 the Commonwealth of Pennsylvania, certifies this to be a true and corract copy of a lien against the above named taxpayer for unpeid TAX, INTEREST, ADDITIONS or PENALTIES therein due !rom such taxpayer and which, after demand for peyment thereof, rrnlains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien In favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, pereonal, or both, as the case may be. August 14, 2006 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS SKEETER ENTERPRISES INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P.S. Section 1404, as amended. . Uens 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 Transfar 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 Section 13 of the Uquid Fuels Tax Act, 72 P.S. Sectlon 2611.M, as amended. Uens for Fual Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriars Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Uens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, PL 1086, No. 225 Section 1 &t. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendanls wI1h 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 &t. 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 Roed Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration Tax UAns 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. Inheritanca Tax UQns are liens on real estate which continue until'tax is patel. PArsonallnromA Tax EmDlover WithhoIdinQ Tax RAAItv: Tranafgr Tax Salas and U.. Tax Liauid FUAlB Tax Fuel U. Tax Motor CBrriAra Road Tax and Motorbus Tax liens are liens upon the franchisee as well as raal and pereonal property of taxpayars, but onty after they have been entered and docketed of record by the Prothonotary of the county where such property Is sI1uated and shall not attach to sIllCk of goods, wares, or merchandise regularly ueed in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the cese of Real Property, in the omce of the Prothonotary of the county .n which the property subject to the lien Is sI1uated and (b) in the case of Personal PI'operty, whether tangible or Intangible, In the oflIce of the Prothonotary of 1he county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' ACCQfdlng to the Fiscal Code, tha Notice of Lien is automatically revived and do8s not require r.efillna of the Notice by the Commonwealth. AnV Notice of Lien flied by the COmmonwealth shall have priority to, and be paid In f\lII, before any 01fler'obIIgatjo...~t, claim, lien, or estata is satiefied from a subsequent ludicial sale or liiitillity with which the property may be charged. E~ION: The Commonweafth does not maintain priority of tax liens over any exlati"ll morig811!l~ or liens which are properly reoorcfed at the time that the tax lien IS filed. l>I:I:; Act of December 12,1994, P.L.l015, 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 cer1lflcate of release of any lien Impoeed with respect to any tax H: (1) 1he liability is saIIsfIed, satisfaction consleting of peyment of 1I1e amount asseBMd togather WIIfIalllntet88t and:boelS In reapect thereof; or (2) the liability has become legally unenloroeable. EXCEPTION' Interest on Corporation Taxes Is computed after alien Is paid. SETTIII:Ul:NT OF ACCOUNT Tha "Total" column (Column 7) for each type of tax listed on this Nob of Lien comprises the balance of Tax Due (Column 8) plus asseBMd ..ddillu....nd/or penalties, and assessed and accrued interest 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 Include the lien fIilng coats and accrued Interest from the interest computation date 10 and through the payment date. For any delinquent taxes due on or befora December 31, 1981, interest is imposed at the following rates. C.S., F.F., C.L., C.N.!. . no PERAIINJM ~UE DATE TO PAYMENT DATE) C.I., G.R, CA, S.T. -", PlRNfiW DUEDATETO PAYMENT DATE) B.l., N.E., G.P., M.I. - ~ p&AANNW DUE. DATE TO PAVMIiNT DATE) P.U.R.. - 1% PEA MONTH FRACTION (DUE OATE TO flAYMENT DATE) P.I.T., E.M.T. - 3/4 OF'% PER MONTH OR FRACTION S. & U. - :w OF 1% PER MONTH OR FRACTION R.T.T. - 8% PERANtLM INH&EST. -8%PSRAfrHJM LF.T., F.U.T. - 1% PSUtON'rH OR FRACTION M.O.R.T. - 1% PERMONrH OR FRACTION O.F.T. -18% PERAANUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue win celculate dally intersst on all tax deficlencles using an annual Interest rate that win vary from calendar year. Interest Is calculated on a dally basis at the foIiowIng rates: DELlNQUe.rr DATE INTEREST RATE DAILY INTEREST FACTOR 1/1182 THRU 12131"2 20% .000$48 1/1183THRU 12131/83 18% .000438 111184 THRU 12131184 11% .000301 111185 THRU 12/31115 13% .OOO~ 1/1186THRU 12/31188 10% .00027. 111187 THRU 12/31187 9% .000147 111188 THRU 12/31111 11% .000301 1I11t2 THRU 12/31/82 9% .000247 111113 THRU 12/31194 7% .000182 11111$ THRU 12/31'" 9% .000147 111/88 THRU UW1IM ~ ,000182 111/00 THRU 12/31/00 8% .000211J 111101 THRU 12/31101 9% .000247 111/02 THRU 12/31102 8% .000164 111103THRU 1213M)3 !5% .000137 111/04 THRU 12131104 ..,. .000110 111105 THRU 12/S1/OS 5% .000137 111100THRU 12111'" 7% .000182 ...Taxes that beOOme 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 " 1982 are subject to a variable Interest that changes each calandar year. "'Interest~==-: INTEREST. ... OF-TAX UNPAlDll!MlM8. . ER OF DAYS . . , X '~ME..."..,...,