DEALER INSTRUCTION MANUAL

Snowmobile/ATV Registration Section

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TABLE OF CONTENTS

DEFINITIONS

ATV Class 1 ..................................................................................................................................1 ATV Class 2 ..................................................................................................................................1 Snowmobile ...................................................................................................................................1 Dealer ..........................................................................................................................................1

REGISTRATION DEFINITIONS

Active Registration..........................................................................................................................2 Limited Registration ........................................................................................................................2 Transfer Registration .......................................................................................................................2 No Registration ..............................................................................................................................2

APPLICATION FORM INSTRUCTIONS .............................................................................3, 4 APPLICATION DOCUMENTATION ........................................................................................5 TEMPORARY REGISTRATION ...............................................................................................5 TRANSFER FEE ...........................................................................................................................5 REPLACEMENTS/DUPLICATES .............................................................................................6 RENEWALS ...................................................................................................................................6 LIENS..............................................................................................................................................6 SURVIVING SPOUSE ..................................................................................................................6 OUT-OF-STATE REGISTRATIONS

Sales Tax ............................................................................................................................................................... 7 Application and Documentation ............................................................................................................................ 7

LIABILITY INSURANCE ............................................................................................................7 NOTARIZATION ..........................................................................................................................7 STOLEN SNOWMOBILES AND ATVS ....................................................................................7 PENNSYLVANIA SALES AND USE TAX…………………………………………………....8 EXEMPTION INFORMATION............................................................................................8-10 SNOWMOBILE/ATV FEE CHART .........................................................................................11 CONTACT INFORMATION .....................................................................................................12 FORMS

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DEFINITIONS

ATV CLASS 1: A motorized off-highway vehicle which travels on three or more inflatable tires and which has a maximum width of 50 inches and a maximum dry weight of 1200 pounds. CLASS 2: A motorized off-highway vehicle which travels on three or more inflatable tires and which exceeds the width of 50 inches or a dry weight which exceeds 1200 pounds.

Any ATVs exceeding a maximum weight of 1200 pounds and a maximum width of 58 inches is not permitted on our trail system.

Class 2 machines include: Kawasaki mule, Yamaha Rhino, John Deere Gator, Kubota KTV, Suzuki QUV, Polaris Ranger, Pug, Bombardier XL, Polaris Sportsman 6X6, Max, Arctic Cat Prowler, EZ-Go, Argo, etc.

The term ATV does not include trail bikes, golf carts, dune buggies or go-carts; military, fire, emergency and law enforcement vehicles, agricultural vehicles. In addition it does not include off-road motor vehicles used exclusively as utility vehicles for agricultural or business operations.

Snowmobile An engine-driven vehicle which:

(1) Is designed to travel over snow or ice

(2) Has an endless belt track or tracks

(3) Is steered by a ski or skis

(4) Has an overall width of 48 inches or less DEALER A person who is in the business of selling snowmobiles or all-terrain vehicles at wholesale or retail in the Commonwealth. Messengers and notaries may also register as snowmobile/ATV dealerships enabling them to process applications; and issue plates, decals and expiration stickers.

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REGISTRATION DEFINITIONS ATV PLATES STAY WITH THE MACHINES!!! SNOWMOBILE REGISTRATION DECALS STAY WITH THE MACHINES!!! (We are finding many cases where dealerships are assigning new plate/decals every time they transfer title/registration on used ATVs and Snowmobiles) ACTIVE REGISTRATION:

(Operating vehicle off of your own personal property)

(1) Required to carry a snowmobile or ATV valid registration card

(2) Required to display on the snowmobile a registration decal, or on the ATV a registration plate as required by DCNR

(3) Required to display an expiration sticker as required by DCNR

LIMITED REGISTRATION:

(Limited to operating vehicle on land owned/leased by the owner/operator of vehicle)

(1) Required to carry a snowmobile or ATV valid “limited” registration card

(2) Required to display on the snowmobile a registration decal, or on the ATV a registration plate as prescribed by DCNR

NO EXPIRATION STICKER DISPLAYED

TRANSFER REGISTRATION:

(Same owner, different machine) Existing Registration time does not transfer to a new owner when selling the machine to a new owner).

(1) TIME left on the registration of the old machine is transferred to the new machine

Note: Do not transfer the plate to the new machine. Plate stays with the old machine.

NO REGISTRATION:

(Farmers and businesses claiming sales tax exemption, are not registered)

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APPLICATION FORM INSTRUCTIONS IMPORTANT:

All applications must be delivered to DCNR within 15 days of the date of purchase! NO MORE THAN 2 APPLICATIONS PER CHECK!!!

SECTION A:

1) Complete vehicle information – make, VIN, year, model name & number, date of purchase.

2) Trade In Information – All trade in information must be listed here; including the VIN of the traded in vehicle.

SECTION B:

1) Owner/Co-Owner name and address

2) List physical address along with the PO Box address

3) County name must be entered on all apps SECTION C:

Name and address of lien holder (s). SECTON D:

1) Temporary registration number and date issued (if applicable)

When you list a temporary sticker number in section D on the application, please also write down the issue date. Expiration date is 45 days from issue date.

2) Dealer Number - Please list the correct dealer number (NOT THE MSGR #)

(Snowmobile app – use snow dealer #, ATV app – use ATV dealer #) SECTION E:

1) Mark the correct class of the vehicle 2) Answer the registration question and list any previously assigned decal or plate

(Plates/decals stay with the machine, not the owner.)

SECTION F:

Mark the correct type of registration, regular or limited SECTION G:

Owner/Co-Owner’s signature and telephone number

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TOP RIGHT- HAND CORNER OF APPLICATION

1) ATV plate number or snowmobile decal number you assigned to this Machine. 2) Official Use Only – LEAVE BLANK

TAX, REGISTRATION AND TITLE 1. Purchase Price – price customer paid for the machine 2. Less Trade In – trade in allowance (if applicable) 3. Taxable Amount – Line 2 subtracted from Line 1 4. Sales Tax – 6% (.06) times the purchase price

7% (.07) times the purchase price if purchased in Allegheny County 8% (.08) times the purchase price if purchased in Philadelphia County

TAX IS BASED ON WHERE VEHICLE IS PURCHASED 5. Less Tax Credit – subtract any sales tax paid to another state. Need copy of invoice

showing taxes paid 6. Sales Tax Due – Sales tax owed to Pennsylvania 7. Applicant’s Sales Tax License Number – List Sales tax license number if customer is

exempt from paying Pennsylvania Sales Tax due to a business exemption 8. Exemption Code – If exempt from PA tax, list one of the codes listed on the back of the

application 9. Security Interest Fee - $5.00 to add a lien to an already existing title for the current owner.

This fee is not to be included if this is a new purchase to list the lien holder.

10. Registration Fee - $20.00 for active registration

11. Title Fee/Duplicate Fee - $22.50 12. Grand Total – Total sum of tax and fees

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APPLICATION DOCUMENTATION All applications must have the following documentation attached!!! (1) Proof of VIN (serial number) - MSO, legible tracing, photograph or a signed verification

by a certified mechanic * (2) Proof of ownership – MSO, invoice or Bill of Sale * (3) Sales Tax – remit sales tax or proof of payment of sales tax; or the

appropriate sales tax exemption code. You must include appropriate tax exempt form such as PA Exemption Form REV-1220 or Gift Form 1320-FM-DCNR0046

(4) Fees: (a) Title fee $22.50

(b) Registration fee $20.00 (Active registration only) (4) Check: Total of tax and fees. Check/Money Order payable to DCNR *TITLE NOTE If the snowmobile or ATV is a previously owned and titled machine, this application must have the previous title attached signed and notarized in Section A and D by the seller and the buyer. The previous title attached to the application covers both Items 1 and 2 above. It serves as proof of VIN and ownership. ATVs used exclusively as utility vehicles for agriculture or business operations are not required to title. If ATVs are titled for the exclusive use for agriculture or business operations the owner must submit a Tax Exemption form REV-1220 as notated on page 9 of this Dealer Instruction Manual. TEMPORARY REGISTRATION A temporary registration is issued for the convenience of an individual to operate his/her snowmobile or ATV legally upon purchase. A T-tag is issued in accordance with an appropriate ATV plate or snowmobile decal. With a permanent marker, complete the expiration date on the T-tag (45 days from issuance). TRANSFER FEE A $5.00 registration fee is charged when an individual with a currently registered machine sells or trades his machine for a new one and applies the time left on his old registration to his new registration. Assign a T-tag and we will issue the appropriate expiration sticker. (Transfer fee: same owner – different machine)

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REPLACEMENTS/DUPLICATES Use Form 1310-FM-DCNR0018 when applying for replacements or duplicates (cards, decals, plates, expiration stickers, etc). Attach check for appropriate fees.

ISSUE T-TAGS FOR ALL REPLACEMENT EXPIRATION STICKERS- - DCNR WILL ISSUE THE APPROPRIATE QUARTERLY EXPIRATION STICKER.

RENEWALS You are permitted to do renewals. Charge the $20 renewal fee. If you are a dealership that issues t-tags, please issue the customer a temporary tag good for 45 days. LIENS To record a lien on an existing title:

1) Complete Application form

2) Attach the original title

3) Attach a $5.00 lien fee

The fee is charged when adding a lien after the original title has been processed for the current owner!!

SURVIVING SPOUSE The surviving spouse will get his/her title free only if they have the original title to submit with the application along with a copy of the death certificate. The surviving spouse needs to sign and have their signature notarized on the existing title in Section A. If they are transferring ownership to themselves they also need to sign & have their signature notarized in Section D on the back of the title.

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OUT-OF-STATE REGISTRATIONS OR TITLING (Out-of-State residents may title in PA, but it is not required.) SALES TAX When an out-of-state resident purchases a snowmobile or ATV from your dealership and takes the machine with them, they are required to pay Pennsylvania Sales Tax. If you deliver the machine out-of-state to their residence, they do not have to pay Pennsylvania tax unless he/she wants to register/title their machine in Pennsylvania. At this time they either pay the Pennsylvania tax or prove they paid sales tax in their own state. APPLICATION AND DOCUMENTATION

1) Completed application form (1300-FM-DCNR0043)

2) Proof of VIN

3) Proof of Ownership

4) Sales tax or proof sales tax has been paid if machine was purchased in Pennsylvania or if requesting a title

5) $20 registration fee

6) $22.50 title fee (only if requesting title) LIABILITY INSURANCE Liability insurance is required for a snowmobile or ATV for which active registration is required. (registration where the owner operates off of his own personal property) Proof of insurance shall be produced by the owner or operator upon the request of a magistrate or law enforcement officer. NOTARIZATION DCNR still requires their titles to be notarized. The Notary Public Law was amended 7/01/2003. Under the amended law, notaries are no longer required to use an embosser. They are only required to use an ink-stamped seal. STOLEN SNOWMOBILES AND ATVS When a snowmobile or ATV is stolen, it should be reported to DCNR and also to the State Police in their area. Upon receipt of notification in the form of a stolen vehicle report or incident report of a stolen machine, we immediately mark the record accordingly and put an immediate stop to any further processing. When a unit has been recovered, the owner of the machine should immediately notify the Snowmobile/ATV section with a notarized statement of recovery.

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ACCIDENT REPORTS Accident reports are handled by the Bureau of Forestry. Telephone number: 717-783-7941 DISPLAY OF REGISTRATION AND EXPIRATION STICKERS When an ATV is registered in Pennsylvania, the Snowmobile/ATV Law requires that BOTH the metal registration plate AND the 2-year expiration stickers be displayed on the machine. When a snowmobile is registered in Pennsylvania, the Snowmobile/ATV Law requires that BOTH the black/white registration decals AND the 2-year expiration stickers be displayed on the machine. PENNSYLVANIA SALES AND USE TAX General

Sales of all-terrain vehicles (ATVs) and snowmobiles are subject to Pennsylvania sales tax of 6 percent of the purchase price when taken possession of or subsequently used in Pennsylvania. An additional 1 percent local sales tax applies to items purchased or used in Allegheny County. Two percent local tax applies to items purchased or first used in Philadelphia on or after Oct. 8, 2009. Prior to Oct. 8, 2009, the Philadelphia local tax was 1 percent The dealer collects the sales tax at the time of the sale and forwards it (or proof that it was previously paid), along with the application for title and registration, to the PA Department of Conservation and Natural Resources (DCNR). DCNR then forwards the sales tax to the Department of Revenue.

Services performed on ATVs and snowmobiles are also subject to state and local sales tax.

To collect and remit sales tax directly to the Department of Revenue, a dealer must obtain a sales tax license. A dealer may register for a sales tax license online through www.paopenforbusiness.com or by completing the Pennsylvania Enterprise Registration Form, PA-100. The form is available on the Department of Revenue’s Web site, www.revenue.state.pa.us and from Revenue’s Forms Ordering Service, 1-800-362-2050. Failure to remit sales tax to the commonwealth is a crime and may result in fines and/or imprisonment. Sales Tax Exemption Information

Certain ATV and snowmobile sales may be exempt from sales tax, and many sales tax exemptions are listed on the Pennsylvania Exemption Certificate, REV-1220 AS. Sales exempt from sales tax include the following.

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Sales to Commonwealth or federal government agencies

No sales tax is due when the ATV or snowmobile is purchased by an agency or instrumentality of the Commonwealth of Pennsylvania or U.S. government. However, the dealer is responsible for maintaining a copy of the valid exemption certificate provided by the purchasing agency or other documentation for each sale proving the purchaser was a commonwealth or federal government agency.

Business Exemptions

Certain business exemptions may apply to purchases of ATVs and snowmobiles depending on how the vehicle is used. The dealer is responsible for maintaining a copy of the valid exemption certificate provided by the customer for each sale where a business exemption is claimed. The most common business exemption claim for ATVs is farming. Only ATVs that qualify as multipurpose agricultural vehicles are eligible for the farming exemption. In order for an ATV to be a multipurpose agricultural vehicle, the vehicle must be exclusively used for agricultural purposes, and it must be operated on the farm, on roads adjoining the farm or between the purchaser’s farms, which are no more than two miles apart. Any purchaser claiming a business exemption must complete the enclosed REV-1220 Form. It must be completed in its entirety, especially No. 2 and No. 4. They must state the type of business and list their exemption number. DO NOT ISSUE PLATE. If they wish to register to ride for recreation, then they must pay the sales tax. Gift exemptions Any purchaser claiming a “gift exemption” must complete the enclosed gift form. Please be advised that the “donor” must prove he/she paid the sales tax. A farmer cannot gift an ATV/Snowmobile without paying use tax. Tax would be paid on the fair market value of the machine. If the farmer refuses to pay the tax, then the new owners are required to pay the tax on the fair market value. An ATV/Snowmobile won in a raffle can be gifted without paying use tax. Charitable/Religious Organizations The purchase of an ATV or snowmobile by a charitable organization, such as a religious organization, nonprofit educational institution or volunteer fire company may be exempt from sales tax when the vehicle is used in performing the organization’s stated charitable purpose. Organizations recognized by Revenue as charitable organizations are issued sales tax exemption numbers that begin with the number 75. A charitable exemption claim without a number beginning with 75 is not valid. School Districts Any school district claiming sales tax exemption must complete the REV-1220 form and they must include their exemption number starting with “76”.

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Out-of-state sales

When a non-Pennsylvania resident purchases an ATV or snowmobile from a dealer in Pennsylvania and takes the machine with him/her, the dealer is required to collect Pennsylvania sales tax. If the dealer delivers the machine to the residence of the non-resident purchaser, Pennsylvania sales tax is not due and therefore the dealer is not required to collect tax from the purchaser. However, the purchaser could be liable for Pennsylvania use tax if the ATV is subsequently used in PA and no tax was paid to the resident state. The dealer must maintain records clearly documenting out-of-state sales.

Review by Department of Revenue of exemption claims

The Department of Revenue is authorized to review all sales tax exemption claims, and it regularly reviews exemption claims for ATVs and snowmobiles.

If a dealer is unable to provide documentation to support a purchaser’s exemption claim, the department will assess sales tax on the transaction against the dealer. Likewise, if the Department of Revenue reviews a purchaser’s records and determines the purchaser’s exemption claim is not valid, the purchaser will receive notification from the department by letter, assessing use tax on the transaction and requesting payment of the tax. Tax assessments include penalty and interest.

Additional information about sales and use tax exemptions is available from the Department of Revenue’s Online Customer Service Center at www.revenue.state.pa.us or by calling the Taxpayer Service Information Center at 717-787-1064.

Pennsylvania Exemption Certificate

A dealer who accepts in good faith a Pennsylvania Exemption Certificate disclosing proper basis for exemption is relieved of liability for collection and payment of tax on transactions covered by the certificate.

For a certificate to disclose proper basis for exemption, all of the following conditions must be met:

The document must be an official exemption certificate,REV-1220 AS. To view an official exemption certificate, visit www.revenue.state.pa.us.

The document must be complete, properly dated and accurate, so far as the dealer can tell.

The certificate must state a proper exemption reason

A certificate may be accepted in good faith by the dealer in the ordinary course of business, so long as it meets the criteria above and discloses a valid basis of exemption consistent with the activity of the purchaser and character of the property or service being purchased.

The certificate must be in the physical possession of the dealer within 60 days after the sale.

Making false or fraudulent statements on an exemption certificate is a crime.

A dealer should submit a copy of the exemption certificate to DCNR when submitting the related application for registration of the snowmobile or ATV.

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SNOWMOBILE/ATV FEE CHART

TITLE/DUPLICATE TITLE ............................................................................ $22.50

REGISTRATION…(TWO YEAR REGISTRATION) ...................................... $20.00

ADD A LIEN ..................................................................................................... $ 5.00

(AFTER THE ORIGINAL TITLE WAS ISSUED TO THE CURRENT OWNER)

TRANSFER FEE ................................................................................................ $5.00

(TIME IS TRANSFERRED [NOT PLATE] – SAME OWNER, DIFFERENT MACHINE!!!)

REPLACEMENT REGISTRATION CARD ..................................................... $5.00

REPLACEMENT EXPIRATION STICKER ..................................................... $5.00

REPLACEMENT REGISTRATION NUMBER ............................................. $10.00

(REPLACEMENT INCLUDES NEW PLATE/DECAL AND CARD) RENEWAL PLUS PLATE/DECAL …………………………………………..........$25.00

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CONTACT INFORMATION

Web site: www.dcnr.state.pa.us

Snowmobile/ATV Unit:

Toll Free Number: (866) 545-2476 Email address: ra-dealers@state.pa.us Snowmobile Hotline: (877) 766-6253 YOUTH SAFETY TRAINING COURSES ATV - Bureau of Forestry: 717-783-7941

ATV Safety Institute: 800-887-2887 Snow - Bureau of Forestry: 717-783-7941

PSSA: 888-411-PSSA (7772)

AGENCY NUMBERS Fish and Boat Commission: (717) 705-7800 Game Commission: (717) 787-4250 Penn DOT: (800) 932-4600 Allegheny National Forest: (814) 723-5150

DCNR SNOWMOBILE/ATV FORMS

1310-FM-DCNR0018 Rev. 2/10

CHANGES/RENEWALS/REPLACEMENTS FORM

Please Type or Print Legibly Check appropriate item Snowmobile: Snowmobile Registration or Title No.:

RENEWAL $20.00 Renewal plus new decal # $25.00

Card Only $ 5.00 Registration Number and Card $10.00 Expiration Sticker $ 5.00 Duplicate Title $22.50

ATV: ATV Registration or Title No.:

RENEWAL $20.00 Renewal plus new plate # $25.00

Card Only $ 5.00 Registration Plate and Card $10.00 Expiration Sticker $ 5.00 Duplicate Title $22.50

ADDRESS: If this is a change of address, please check Name: Phone No.: Address:

Signature: Date:

T-Tag Number

Date Issued

DEALER NO.

Complete above items, sign, date, and forward to:

DCNR Snowmobile/ATV Registration Section

PO Box 8553 Harrisburg, PA 17105-8553

1310-FM-DCNR0018 Rev. 2/2010

1320-FM-DCNR0046 Rev. 03/2010

AFFIDAVIT OF OWNERSHIP (Bill of Sale/Gift Form)

I/WE Name of Purchaser/Recipient

Street Address Telephone Number

City State Zip Code County

PURCHASED FROM

Street Address Telephone Number

City State Zip Code County

The ATV/Snowmobile Listed Below:

Model Year Make of Vehicle Vehicle Identification Number

Purchase Price: $ Date of Purchase: (List Purchase Price or Gift)

I hereby state under penalty of the Pennsylvania Crimes Code, 18 Pa.C.S. Sections 4902 (relating to perjury) and 4903 (relating to false swearing) that all information in this Affidavit of Ownership is true and correct to the best of my knowledge, information and belief.

(Signature of New Owner) Date

(Signature of New Co-Owner) Date

COMMONWEALTH OF PENNSYLVANIA Subscriber and sworn to before me County of

This day of

NOTARY PUBLIC

COMMONWEALTH OF PENNSYLVANIA

DEPARTMENT OF CONSERVATION AND NATURAL RESOURCES SNOW/ATV REGISTRATION SECTION

PO BOX 8553 HARRISBURG, PENNSYLVANIA 17105-8553

DEALER NAME___________________________________DEALER NO.________ DECALS/PLATES/STICKERS QUANTITY TEMPORARY STICKERS: SNOWMOBILE_____________________ ATV_______________________________ PLATES/DECALS: (BLACK/WHITE) SNOWMOBILE_____________________ (METAL PLATE) ATV_______________________________ (METAL PLATE) ATV-2______________________________ Complete the above requested items & scan the form to the following resource email account: NR, DEALERS You may also mail the form to: DCNR Snowmobile/ATV Registration Section PO Box 8553 Harrisburg PA 17105-8553

The forms listed below can be located and printed from your DCNR Dealer Portal (under the tab for Dealer Supplies) https://www.snowatvdealer.pa.gov (1300-FM DCNR0043) APPLICATION FORM (1310-FM-DCNR0018) CHANGES/RENEWALS/REPLACEMENT FORM (REV-1220) PENNSYLVANIA EXCEPTION CERTIFICATE AFFIDAVIT OF OWNERSHIP (BILL OF SALE/GIFT FORM) RULES/REGULATION PAMPHLETS: Summary of Pennsylvania Snowmobile Law Summary of Pennsylvania ATV Law

1310-FM-DCNR0018 Rev. 2/10

ORDERING SNOWMOBILE/ATV DEALER SUPPLIES

Snowmobile/ATV Dealer Supplies can be ordered:

1. Online from within the Snowmobile/ATV Dealer Portal

2. Over the phone by dialing 1-866-545-2476, Option 1. Leave a voice mail message

3. By emailing your order to ra-dealers@pa.gov

4. By completing and mailing the Dealer Supplies Request Form to: DCNR

PO Box 8553 Harrisburg PA 17105

All Dealer Forms and Pamphlets and the Dealer Manual are available for downloading and printing within the Snowmobile/ATV Portal

________________________________________________________________ AFFIDAVIT OF PAYMENT

OF TAX ON SNOWMOBILES/ATVS

Please Print or Type

COMMONWEALTH OF PENNSYLVANIA) ) SS COUNTY OF ) The undersigned______________________________________being duly (APPLICANT)

sworn, makes the following statement under oath: I paid Pennsylvania sales tax on my_______________________________ (MODEL NAME OR NUMBER)

snowmobile/ATV, having Manufacturer’s Serial Number_________________________, on or about____________________ to_______________________________________, (DATE) (DEALER’S NAME) ______________________________________________________________________________________________, (STREET ADDRESS) (CITY) (STATE) (ZIP CODE)

DATED:_________________________ __________________________________ (SIGNATURE) ______________________________________________ (PRINT NAME)

Sworn and subscribed to Before me this_______________ Day of______________, 20____ ___________________________ My Commission Expires:

Revised: 3/2010