HomeMy WebLinkAbout98-04256
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
DEPT.2IONe
HARRmOUna, PA t7121<lue
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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, .
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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
'*
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BUREAU C# COMPLIANCE
DE.PT 210104.
fIARRISBUno. PA t712I-ot-tll
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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