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Home My WebLink About00-01808 REVK-159 (9-95) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 FILED-OfFICE 1\1 ,\, \<:::>r-.<:;J Or.:.- n.1r PRGTHONOTARY 1\.0. <:1-000- OVO ~ 1"-' .. TerM 00 M~R 23 PH 14: 06 CERTIFIED COPY OF LIEN CUMBEFiU~\jD COUNTY P"'I\IN~YI VANiA DAUGHERTY BAGEL BAKERIfs [~ ' 4900 CARLISLE PIKE MECHANICSBURG PA 17055-7709 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2929613/000 Notice Date: March 19, 2000 Notice Number: 302-392-900-031-4 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. Sq.co0~r C-iL~ QL/.83D RJ! q2>34'1 1 2 3 4 5 6 . 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END . SALES 90773717 07-01-99 07-31-99 1 1,073.93 1,206.24 SALES 90m717 08-01-99 08-31-99 1 982.03 1,220.97 SALES 80773717 09-01-99 09-30-99 1 821.66 1,021,58 SALES 80773717 10-01-99 10-31-99 1 823.82 885.70 TOTAL: 3,701.34 4,334.49 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 03-29-00 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 fhe above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENAL TIES therein due from such taxpayer and which, after demand lor paymentlhereol, 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. ~tL.~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) March 19, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE --=- "'<:' - -.. ~ COMMONWEAlTH OF PENNSYLVANIA VS DAUGHERTY BAGEL BAKERIES L TD NOTICE OF TAX LIEN filed this day of at m, IJENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as.amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Seotion 345 at the Tax Reform Code of 1971, 72 P.S, Seotion 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 p.s, Seotion 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Seotion 2811-M, as amended, Uens Idr Fuel Use Tax arise under Seotion 13 of the Fuel Use TaxAot, 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 Aot of 1982, Aot of December 13. 1982, P.L 1086, No. 225 Seotion 1 et. seq., 72 PA, C.SA Seotion 1701 et. seq. (For decendants wnh date of death prior to December 13, lS82, liens arise under the Inheritance and Estate TaxAot of 1961. 72 P.S, Seotion 2485 - 101 et. seq,). Liens for State, or State and local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistal"lce Fund Taxes and Fees arise under Section 242, Aot of March 4,1971, No, 2 as amended, 72 P.S. Seotion 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: 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 filing of a Notice of Lien with a county Prothonotary is not a ~equisite, and the lien remains in full force and validity without filing of revival until paid, Inheritance Tax Liens are lien$ on real estate which continue until tax is paid. Personal Income Tax Employer Withholding Tax Realty T ranster Tax Sales and Use Tax Liauid Fuels Tax. Fuel: Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as welf as real' and personal property of taxpayers, but only after they have beeh entered and docketed of record by the Prothonotary of the county where such proper1:Y is situated and shall not attach to stock 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. ~~ ~, _ ~,' ",.,.~~ ,."~ ;.""~i~ ~, ~'J{JlI!iRlllmi PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice o.f lien shall be filed: (a) In the case of Reai Property, in the office oHhe 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 Commonweanh, Any Notice of Lien fiied 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 the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are prope~ly recorded at the time that the tax lien is filed. SEE: Act of December 12.1994, P.L.l015, No, 138. RELEASE OFLlEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any _tax if: (ll'th'e liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liabilny has become legally unenforceable, EXCEPTION: Interest on Corporation Taxes is computed atter a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for eaoh type of tax iisted 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 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., EE, C.L, C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.Fl, CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. -6<'k 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% PER ANNUM INH & EST. - 6% PER ANNUM L.ET., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.ET. -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: DElINQUENT DATE INTEREST RATE OAlL Y INTEREST FACTOR 111162 THRU 12131/62 20% .000546 1/1183 THRU 12131183 16% .000438 1/1184 THRU 12131/84 11% .000301 111/85 THRU 12131/85 13% .000356 1/1/86 THRU 12131/86 10% .000274 111/87THRU 12131/87 9% .000247 1/1/88 THRU 12131/91 11% .000301 111192THRU 12/31/92 9% .000247 1/1/93 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31/98 9% .000247 1/1/99 THRU 12/31/99 7% .000192 1/1/00 THRU 12/31100 8% .000219 ---Taxes that becor;ne delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oft, --- 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(NUMBER OF DAYS DELINQUENl) X (DAILY INTEREST FACTOR) l,~ ._Jrn~'~jWI<;n'9!'~ml\'!!<:~1!!I"'AA!!l~I.WI:;'~ ,~~'i,!.~ll"!9I"^~,,,,,~]._,,~ ~'~;"'~