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Home My WebLink About00-01591 - < ,~' ." '~j REVK-159 (9-95) REVOOO1(9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPUANCE DEPT. 280946 HARRISBURG, PA 17128-0946 No. 'd.cco - \ 59 I ,FILED-OfF\CE OF Ti.J~ PD'TI "n'.'ll~)Tf.\DY . ",I", ;1\"' ;,,-1'-: ,'\II CERTIFIED COPY OF LIEN Cu..>>OO 11f,R 17 All 8: 58 TUM. _ (':J \~ARr.:~::,H A;\W, ('nup.! i v DAUGHERTY BAGEL BAKE~'l:'~~,N~j;~r,,\ '" 490n CARLISLE PIKE MECHANICSBURG PA 17055-7709 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2928613/000 Notice Date: February 13, 2000 Notice Number: 707-691-700-020-8 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, C$q.ool'~ cu-rl Ql.\?,&O \l....tl. 't 'a<Ul{L\ 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80773717 . 07-01-98 09-30-98 1 2,159.52 3,609.27 SALES 80773717 10-01-98 12-31-98 1 2,138.49 3,118.06 SALES 80773717 01-01-99 03_3.1-99 1 1 ,734.63 2,412.49 SALES 80773717 04-01-99 06-30-99 1 1,031.63 1,365.16 . TOTAL: 7,064.27 10,504.98 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 02-23-00 The undersigned, the Secretary of Revenue (or an authorized dl:t!egate) 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, atter demand for payment.thereof, remains unpaid, The amount ofsuch 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) February 13, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE !!>l~i!ll8!IIiIltIJ!!lil~ll%iin'!iJ,I"!tiiMiJlj,~billM~IHflllli~m;!iiilll~il~.t>/,!~'[<;@\"";",ij!w-""iU,'b~l~ir--><~-~J-~~ - ~~'- ~'~''''''''~'"'''_i1J1l COMMONWEALTH OF PENNSYLVANIA VS DAUGHERTY BAGEL BAKERIES L TO NOTICE OF TAX LHEN filed this day of at m. LIENS FOR TAXES Liens for Corporatilln Taxes arise under Section 1401 of the Fiscal Code, 72 P,S, Section 1404, as amended. Liens for Personal Income T ~ and Employer Wrthholding Tax arise under Section 345 of tho 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 1971, 72 P .S. Section 6112-C, as amended. Liens for Liquid FU1~ls Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 26'll-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. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 11l82, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et seq., 72 PA. G.SA Section 1701 et seq. (For decendants w"h date of death prior ~o 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 LQcal Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of Maroh 4,1971, NO.2 as amended, 72 P.B. Section 7242, Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation T ax Li~ provided under the Fiscal Code arise at the time of settlement (assessment) and ate liens upon the franchises and property, both real and personal, with no further notice. The filing of a Notice of Lien with a county ProthonotalY is not a r~quisite, and the lien remains in full force and validity w"hout filinlj of revival untii paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax Emplover ,Wrthholdina Tax, Realtv Transfer Tax. Sales and Use-Tax Liauid, Fuels Tax Fuel Use 'fax ,Motor Carriers Road Tax and Motorbus Tax liens are liens upon the--franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to !.10ck of gOOds, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. ,~,"~,", .N'" " . ". ~",~~,,~.1 . ~-~,_ LL~_ "t '" ~~"~ "lIIIII ~-h:~1 PLACE OF THE RLlNG NOTICE FORM PLACE OF FiLING: The notice of lien shall be fiied: (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 I3ENERAL 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 fiied by the Commonweatth 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 the property may be charged. EXCEPTION: The Commonweatth 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, P.L 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 certificate of -release 6f 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 liability has become legally unenforceable. EXCEPTiON: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF !\CCOUNT The 'Total" coiumn (Column 7) for each type of tax listed on this Nofice of Lien comprises the balance of Tax Due (Column 6) pius assessed add "ions 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 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.E, C.L, C.N.1. . 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., CA, S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L. N.c., G.P., M.I. . 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. . 314 OF 1% PER MONTH OR FRACTION S. & U. .3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. .6% PER ANNUM LET., F,U.T. .1% PER MONTH OR FRACTION M.C,R. T. .1% PER MONTH OR FRACTION OFT. .18% 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: DEUNQUENT DATE INTEREST RATE DAILY INTERE~ FACTOR 1I1182THRU 12/31/82 20% .000548 1I1/83THRU 12/31/83 16% .000438 1/1184 THRU 12/31184 11% .000301 1/1185 THRU 12/31185 13% .000356 1/1186THRU 12/31/86 10% .000274 1/1187THRU 12/31/87 9"10 ,000247 1/1188THRU 12/31/91 11% .000301 1/1192TIlRU 12/31/92 9"10 .000247 1/1/93 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31/98 9"10 .000247 1/1/99THRU 12/31/99 7% .000192 1/1/00THRU 12/31/00 8% .000219 .-.Taxes that become 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 1, 1982 are subject to a variable interest that changes each calendar year, .--Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUIIIBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) I ~ I