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Home My WebLink About00-01588 _>IdII'H"-'- , " u "~ RE:.VK.159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE D~PT. 280946 HARRISBURG, PA 17128-0946 'ii' 'I' ~ i,;,I):'j _k'<l !_" 'U".,tjlr,~I'\," ,.) '.!-".,~ '~q , 'FILED~)FFiCt OF Ti-'E PP,OT'r'ONOTARY CERTIFIED COpy OF LIEN f'{u. Q,t::>tX)- 15~~ OQII~R 17 M18:56 CU"ISC"': 1".1,", iY'I'u':\ITY' IV, ,--n,_h\\l:.,.I ...;-./ ., SCHEN.KS PASTRY SHoppiEiIlW~(LVt\Nli\ 5303 E TRINDLE RD MECHANICSBURG PA 17055-3525 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1772158/000 Notice Date : Maroh 12, 2000 Notice Number: 301-597-200-030-7 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. '<ll>q,oofrl CU;l:l q47~'6 p,.,t/ q'aJNO 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END ~MPL 18235309 10-01-99 12-31-99 1 639.62 832,29 SALES 21566192 03-31-99 03-31-99 1 5,315,86 6,462 A9 . TOTAL: 5,955,48 7,294.78 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 03-22-00 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES 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. ~a...~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) March 12, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~~lIiIIiiIibiIilI!lUiIW~llllMll...Ni!I!I]~Il!lMlIII~1l~!~M"'"~tl-"0:00""~--"--&"'J,,...~~-jjjff~ COMMONWEALTH OF PENNSYLVANIA VS SCHENKS PASTRY SHOPPE INC NOTICE OFTAX LIEN filed this day of at m, LIENS FOR TAXES Liens for Corporation Ta}(es arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal IncoOle 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 Transfer Tax arise under Section 1112-C of the Tax Reform Code of 197t, 72 P,S, Section 8112-C, as amended, Liens for Liquid FUE;lls Tax arise under ~ction 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended, liens for Fuel Use Tax arise under Section 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, B615). 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,SA Section 1701 et seq. (For decendants WITh 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 et 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 01 March 4, 1971, No, 2 as amended, 72 P,S, Section 7242. Liens for Motorbus Hoad Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C's. 9815), LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax liens 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 tiling 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. Inheritance Tax liens are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholding Tax. Realty Transfer Tax. Sales and Use Tax Liouid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens cue li$-ns upon the franchises,as well as real and personal property of taxpayers, bllt only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and sh~1I not attach to stock of goods, wares, or merchandise regularly used in the ordInary course of bI.lsiness at the taxpayer. The lien has priority from the date of entry of record. , ". ~'" ,~,~ ~~ ."J"""""^"_~,,,... ~",oo- ',.< c ,~'"^ I,,~~ , ,,- - '"~~-, "," W-Jok-..", ~11lMI. ~iliii' ~"~-~ 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 which the property subject to the lien is situated and (b) in the case of Personal Property, whether 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 GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling- of the Notice by the Commonwealth, Any Notice of Lien liled by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which Ihe property may be charged. EXCEPTION: The Commonwealih does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE: Act of December 12,1994, PL 1015, 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 ~rtificat~ at release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liabliITY has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed atter, a lien is paid, SETTLEMENT OF ACCOUNT The "Total" column (Column 7) lor each type of tax lisfed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement of account is made atterthe 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., EE, C.L., C.N.!. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.l., G.R., C.A., S.T. .6% PER ANNUM lDUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.t. -6% PER ANNUM DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. .3/4 OF 1% PER MONTH OR FRACTION S. & U. . 3/4 OF 1% PER MONTH OR FRACTION R.T.T. . 6"k PER ANNUM INH&EST. -6"kPERANNUM L.F.T., EU.T. -1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. . 19,'0 PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily_ basis at the following rates: DELINQUENT DATE INTEREST RATE DAilY INTEREST FACTOR 111/82 THRU 12131/82 20'0/0 .000548 111183 THRU 12131/83 16% .000438 1/1/84 THRU 12131184 11% .000301 111185 THRU 12(31(85 13% .000356 1/1186 THRU 12/31/86 10% .000274 1I1/87THRU 12131/87 9% .000247 1I1/88THRU 12/31/91 11% .000301 111/92 THRU 12131/92 9% .000247 111/93 THRU 12131194 7% .000192 1/1/95 THRU 12131/98 9% .000247 1/1/99THRU12131/99 7% .000192 111100 THRU 12/31/00 B% .DD0219 ---Taxes that become d~linquent 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 atter January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) ,=, ,~ -~,~, ,0 ,"^ ~'--