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HomeMy WebLinkAbout98-04256 nEVI(.I!lll: 1ll:-I!I)lREVOOOKll:1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE DEPT.2IONe HARRmOUna, PA t7121<lue Af.v. q<6- 4~lSlo C,-~~Jl TUIY\ RILLOS RESTAURANT INC 50 PINE ST CARLISLE, PA 17013-3136 CERTIFIED COPY OF LIEN .'. , COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2370~671000 Notice Date: June 30, 1998 Notice Number: 787-505-498-062_5 To the Prothonotary 01 said court: Pursuant to the laws of the Commonweanh 01 Pennsylvania, there is herewith transmitted a certified copy 01 a lien to be entered of record in your county. :tlq.co [XCI c.\l..J:\. '&)C)tn R..\ \JlC\O.14 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21169504 09.01.96 09-30-96 0.00 2,323.83 SALES 21169504 10-01-96 10.31-96 0.00 2,576.89 SALES 21169504 11.01-96 11-30.96 0.00 2,229.49 SALES 21169504 12-01-96 12-31-96 0.00 2,336.62 SALES 21169504 01.01-97 01-31-97 0.00 1,931.08 SALES 21169504 02-01.97 02-28-97 0.00 2,151.31 SALES 21169504 03-01-97 03.31-97 0.00 2,085.19 SALES 21169504 04-01-97 04-30.97 0.00 2,343.50 SALES 21169504 05-01-97 05-31-97 0.00 2,312.97 SALES 21169504 06.01-97 06-30.97 1,746.68 3,260.56 SALES 21169504 07-01-97 07-31-97 4,072.46 5,538.68 SALES 21169504 08-01-97 08.31-97 4,985.13 6,440.77 TOTAL: 10,804.29 35,530.89 FiliNG FEE(S): 9.00 INTEREST COMPUTATION DATE: 07-10-98 The undersigned, the Secretary of Revenue (or an authorized delegate) 01 the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named 1axpayer for unpaid TAX, INTEREST, ADDITiONS or PENALTIES therein due from such taxpayer and which, alter demand for payment thereol, remains unpaid. The amounl of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonweakh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be, . ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) June 30, 1998 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS RILLOS RESTAURANT INC NOTICE OFT AX LIEN filed this day 01 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 lor Personal Income Tax and Employer Wilhholding Tax arise under Section 345 01 the Tax Reform Code 01 1971, 72 P.S. Section 7345, as amended. Liens tor Really Transfer Tax arise under Section 1112.C of the Tax Relorm Coclo at 1971,72 P.S. Section 8112-C, as amended. liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens tor Fuel Use Tax arise under Section 13 oflhe Fuei Use Tax Acl, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapler 96 of the PA Vehicle Ccclo, (75 PA. C.S. 9615). 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 el. seq., 72 PA. C.S.A. Section 1701 el. seq. (For decendanls with date 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 el. seq.). Liens for Slate, or Slate and Locai Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Aot of March 4, 1971, No.2 as amended, 72 P.S. Seclion 7242. Liens tor Motorbus Road Tax arise under Chapler 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR T AXES. PENALTIES AND INTEIlID GENERAL INFORMATION: Corooralion Tay. Liens provided under the Fiscal Code arise at the time 01 settrement (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 requisite, and the lien remains in full force and validily wilhout filing of revival unlil paid. 'Inheritance Tax Liens are liens on real estate which continue until lax is paid. Personallncom? T~x Empioyer Withholdino Ta~ R;a~~ ;.:::~s~e~ ~a~~~~e~ and Use Tax. LICUld Fuels Tax Fuel Use Tax at r r I a n Motorbus Tax liens are liens upon the franchises as well as real and personar property of taxpayers, bul only after they have been enlered and dockeled 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 of entry of record, PLAC~.Of':.TH~.fILING.NO.TIC E.f':ORM PLACE OF FlUNG: The noilce 01 lien shall be Wed: (a) In 1he case of R.al Property, In 1he oll,ce ollhe Prothonolary ollhe county in which the propeny subtect to lhe lien is sltua1.d and (b) in 1he case ot Personal Properly, wh<llher tangible or intangible, in Ihe olllce 01 tile Prothonotary ollhe county In which tho 'proporty subject 10 lIon is Sltuatod. AUIOMA TIC R~VIV AL. Of': NOTICE.AND.PRIORIT..'LOENOIICE QENERALRULE; Acr.ord,ng 10 Ihe Fiscal Code, the Nollce of Uen Is automatically revived and does not roquiro reliling of the Notlco by the Commonweahh. Any Notice 01 Lien tiled by the Commonwealth shall have priority la, and be paid in lull, belore any other obligation, judgement, claim, lien, or estate is satisfied Itom a subsequont judicial sale or liability with which 1he property may be charged. EXCEeIlQN; The Ccmmonweallh does no1 maintain priority of tax liens over any existing mortgages or Hens which are ptoperly recorded at the time Ihal the tax lien is Wed. SEE; Ac1 of December 12,1994, P.L. tOI5,No.138. RELEASE...OE..LIEtI 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 wilh 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. S.ElIL.EMENT OF ACCOUNI The "Total" column (Column 7) for each Iype of tax listed on this Notice at Lien comprises the balance of Tax Due (Column 6) plus assessed addnions and/or penallies, 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 dale, the payment must include the lien filing costs and accrued interest from the interest computation date 10 and through the payment date. For any derinquent taxes due on or before December 31. 1981, interest is imposed at Ihe following rates. C.S.. F.F" C.L, C.N.!. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.l., GR, CA, S.T. -~. PER ANNUM (DUE DATE TO PAYME=NT DATE) B.L.. N.E.. G.P., M.l. .6'- PER ANNUM (DUE DATE TO PAYMENT DATE) P.U,R,. .1'}'. PER MONTH OR FRACTIOO (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"J. PER ANNUM INH & EST. .6"J. PER ANNUM LF.T., F.U.T, '1%. PER MONTH OR FRACTION M.C.R.T. . m PER MONTH OR FRACTlOO O.F,T. -1~ PER ANNUM For all taxes that are originally due and payable on and afler 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. rnlerest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1182 THRU 121'31/92 2~. .00054B 111/83 THRU 121'31183 1~. ,000438 111184 THRU 12131/84 11% .000301 111/85 THRU 12f31185 13% .000356 1/1/B6THRU 121'31/86 10% .000274 1/1/87 THRU 12131187 9% ,000247 1/118BTHRU 12f31/81 11% ,000301 1/1/92 THRU 12131192 ~.. .000247 1/1/93 THRU 12131/94 7% .000192 111195 THRU 1213t197 ~.. .000247 -.Taxes that become delinquent on or before December 31, 1981 willremain 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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAIL Y INTEREST FACTOR) ",A'VK.1511 (H5HREVOOOKlll COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* ~ , " BUREAU C# COMPLIANCE DE.PT 210104. fIARRISBUno. PA t712I-ot-tll ^I( ..... ( '<V. q~. "I'd Slo C~llLO T((I'I) RILLOS RESTAURANT INC 50 PINE ST CARLISLE, PA 17013-3136 CERTIFIED COpy OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-237026711l00 Notico Dale: June 30, 1998 Notico Number: 767.505.496.062-5 To tho Prolhonota,y DI said court; Pursuant to tho laws 01 the Commonwea~h 01 Ponnsylvania, lhoro is horewilh lransmillod a cortifiec copy of a lien 10 be onl%d 01 rocord In your county. 'uq.w [:c\ C,\J..t\ &:ABC R~l u>C\C).)c\ 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21169504 09.01.96 09.30.96 0.00 2,323.83 SALES 21169504 10-01-96 10.31.96 0.00 2,576.89 SALES 21169504 11.01.96 11-30-96 0.00 2,229.49 SALES 21169504 12-01-96 12.31.96 0.00 2,336.62 SALES 21169504 01.01.97 01-31-97 0.00 1,931.08 SALES 21169504 02.01.97 02.28.97 0.00 2,151.31 SALES 21169504 03.01-97 03-31.97 0.00 2,085.19 SALES 21169504 04-01.97 04-30-97 0.00 2,343.50 SALES 21169504 05-01-97 05.31-97 0.00 2,312.97 SALES 21169504 06.01.97 06-30-97 1,746.68 3,260.56 SALES 21169504 07-01-97 07.31.97 4,072.46 5,538.68 SALES 21169504 08.01-97 08-31-97 4,985.13 6,44O.n TOTAL: 10,804.29 35,530.89 FlUNG FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.10-98 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this 10 be a true and correct copy 01 a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES Iherein due from such taxpayer and which, alter demand for payment thereof, remains unpaid. The amounl of such unpaid TAX, INTEREST, ADDITIONS or PENALTiES is a lien in favor of the Commonwea~h 01 Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be, ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGA TEl June 30, 1998 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE