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Home My WebLink About98-04244 nEvK'l~(lI(l."HREVOOOK"1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE 0[PT_2'0$0t1 ~RRISOUna.PA 17128.()1)", No, q~ - 4~t.\L~ C.~L\:'-O -[~i\ (l \ ' " CERTIFIED COpy OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA PIZZA CHEFS 4 W BIG SPRING AVE NEWVILLE, PA 17241-1302 EIN: 25.1800926/000 NOllce Dalo: July 6, 1998 NOllco Number: 811.618.598,070.1 To Iho Prothonolary 01 said court: Pursuant 10 lho laws of the Commonweahh 01 Pennsylvania, fhem is herewilh transmittod a certified copy of a lien 10 be entered of record in your counly. :\\~l.oo~ c.u.rl &iq,\~ /l.,\ 1 2 3 TAX TYPE ACCOUNT 10 TAX PERIOD BEGIN SALES 802B2604 04.01.97 LPCjU/O 4 TAX PERIOD END 06.30.97 5 EVENT NUMBER 6 TAX DUE 7 TOTAL DUE 1,785.24 1,785.24 2,565.53 2,565.53 9.00 TOTAL: FILING FEE(S): INTEREST COMPUTATION DATE: 07.16.98 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this 10 be a true and COrrect copy of a lien againsl the above named taxpayer for unpaid TAX. INTEREST, ADDITIONS or PENAL TIES therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in favor of the Commonweahh of Pennsylvania upon 1he taxpayer's properly. real, personal, or both, as 1he case may be. ~a.. ':2~~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) July6,1998 DATE PART I . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLV ANI A VS PIZZA CHEFS NOTICE OF TAX LIEN filed this dayof at m. LlEtlllQRIAXES 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 Section 345 of the Tax Reform Code of 1971, 72 P.S. Seclion 7345, as amended. Uens tor Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Uens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611.M, as amended. Uens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Acl, 72 P.S. Section 2614.13, as amended. Uens for Motor Carriers Road Tax arise under Chapler 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Es1ale Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1085, No. 225 Section 1 et. seq.. 72 PA. C.S.A. 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 Slate and Local Sales. Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4,1971, No.2 as amended, 72 P.S. Section 7242. Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES..&NAL TIES AND.JrrrEReJil GENERAL INFORMATiON: Corporation Tax Liens provided under the Fiscal Code arise at the time 01 'settlement (assessmentj and are liens upon the franchises and property, both real and personal, with no further nolice. 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. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withhol~x. Realtv Transfer Tax. Sales and Use Tax. Liauid Fuels Tax Fuel Use Tax Motor Carriers Road Ta.x and MQ1Q.rb.~ 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 stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date 01 entry of record. " I'LflCE..OUHEEJLING~NOIICEJ:ORM PLACE OF FILiNG: Tho notice of lien shail be liled: (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 lhe case of Personal Property, whether tan9ible or intan9ible, in tho ollice of the Prothonotary 01 tho county in which the property subject to lien is situated. flU1<!MAILQHEYJl/.AkOLNQILCE.ANIlPJUOBII'LOF NOTICE GEl'iEBALBJ.lLE; Accordin9 to the Fiscal Code, the Notice of Lien is automatically revived and does not require roWing of the Notice by the Commonweatih. Any Notice 01 Lien filed by the Commonweallh shall have priority to. and be paid in tull, before any other obligation, judgement, claim, lion, or estate is satisfiod J10m a subsequent judicial sale or liability with which the property may be charged. EXCEPTION; The Commonwealth does not maintain priority 01 lax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE.:. Act of December t2, 1994, P.L. 1015, No. 138. BE.LEA$JLOEJ.lel Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cert~icate of release 01 any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting 01 payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has becom. legany unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. ~.Ql!t{[ The 'Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Coiumn 6) plus assessed add~ions andlor 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 atter the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through tho payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. c.s.. F.F.. C.L. C.N.1. -~.. PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., GR. CA. S.T. - 6~;. PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. -~.. 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.8 U. -314 OF 1~ PER MONTH OR FRACTION R.T.T. -6""", PER ANNUM INH 8 EST. -~.. PER ANNUM LET.. F.U,T. -1% PER MONTH OR FRACTION M.C.R.T. -1'1.. PER MOOTH OR FRACTION a.F.T. -1B~ 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 MI82 THRU 1213Ml2 20% .000548 111183 THRU 12/31/83 16% .000438 111184 THRU 12/31/84 ",. .000301 1I1/85THRU 12/311'05 13% .000356 111186 THRU 12/311'06 10% .000274 111187THRU 12131/87 9'''' .000247 1I1188THRU 12131191 11'. .000301 1I1192THRU 12131/92 9% .000247 11119:lTHRU 12/31/94 7'~ .000192 111195 THRU 12/31/97 9% .000247 --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 e~ch calendar year, --Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY fNTEREST FACTOR)