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Home My WebLink About02-2924REVK-159 (8-01) REV000K9 NORTHEAST FROZEN DISTRIBUTZON 11! NULBERRY DR NECHANICSBURG PA 17050-$157 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INC CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2890661/000 Notice Date: April 30, 2002 Notice Number: 377-667-802-042-5 To the Prothonotary of said court: Pumuant 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 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END EMPL 19281997 01-01-01 03-31-01 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE FILING FEE(S 0.00 137.93 137.93 INTEREST COMPUTATION DATE: 05-10-02 The undemigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies th s to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALT ES therein due from such taxpayer and which, after demand for payment thereof, remains 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, personal, or both, as the case may be. SECH~ IARY OF~rEVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 30, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS NORTHEAST FROZEN DISTRIBUTION INC NOTICE OF TAX LIEN tiled this at day of Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Mens 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. Mens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Liens for Liquid Fuals Tax arise under Section 13 o1 the Liquid Fuels Tax Act, 72 P.S. Section 261 l-M, as amended. Liens for Fuel Use Tax adse under Se~on 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 Inheritance Tax and Estate Tax arise under the inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decondants with date of death prior to December 13, 1982, liens arise under the InherJtanca and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hoist Occupancy Tax and Public Transportation Assistanca Fund Taxes and Fees arise under Section 242, ACt of March 4, 197t, No. 2 as amended, 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: ~ 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 fmther 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. ][][Led/,a~ are liens on real estate which continue until tax is paid. ~=~=~,~1 Income Tax. Emctovar Withholdina Tax. Realty Transfer Tax. Sales arid Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax Motorbus Tax liens are liens upon the franchises as well as real and porecr..J property of taxpayers, but only after they have been entered a~d docketed of record by the Prothonotary of the county where such property ~s situated and shall not attach to stock of goods, wares, or merchandise regulaby used 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 case of Real Property in the office of the Prothonotary of the .county in .wh_ ich ~h? subject to the ~ien is situated and (b) in the case or ~ersonal t. roperty, w~mu~er tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE .CaEb[EJ~.~ According to the Fiscal Code, the Notice of Men is automatically revived and does not require rsfiling of the Notice by the Commonwealth. Any Notice of Men filed by the Commonwealth shall have priority te, and be paid in fu , before any other ob gation, udgement, claim, lien, or estate is setisfied from a subsequent judicial sale or liability with which the property may be charged. ~ The Commonwealth does not maintain pr ority of tax iens over any existing mortgages or liens which are properly recorded at the time that the tax en is fl ed. ~,~ ACt of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or h s delegate may issue a certificate of release of any lien imposed with respect to any tax f (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with ali interest and costs in respect thereof; or (2) the liabi ity has become lega#Y unenforceable. Interest on Coq~orsfion Taxes is computedaftar a lien is paid. The "-rotel' column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed eddtiions and/or penatiies, and assessed and accrued interest up to the interest computation date on the face of this notice. if payment or setSement of account is made after the interest computation date, the payment must include 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 rates. c.s., F.F., O.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) For all taxes that are or g nally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate dsfiy interest on all tax dsficiencias using an annual interest rate that will vary from calendar year. Interest is calculated on a dally basis at the following rates: ---Taxes that become delinquent on or before December 31.,.1981 will remain a constant interest rate un'dj the delinquant balance ia paid on. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is colcuiated as fallows: NTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF OAYS DELINQUENT} X (DA LY INTEREST FACTOR)