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Home My WebLink About03-1580REVK-159 (8-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRIS BURG, PA 17128-0948 SCHENKS PASTRY SHOPPE [NC 5505 E TRZNDLE RD NECHANZCSBURG PA 17055-3525 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT COMMON P EAS CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1772158/000 Notice Date: March 17, 2003 Notice Number: 508-282-403-031-2 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. 1 TAX TYPE EMPL EMPL SALES SALES SALES SALES SALES SALES SALES SALES 2 ACCOUNT ID 18235309 18235309 21566192 21566192 21566192 21566192 21566192 21566192 21566192 21566192 TAX PERIOD BEGIN 07-01-01 10-01-01 08-01-01 09-01-01 10-01-01 11-01-01 12-01-01 02-01-02 03-01-02 04-01-02 TAX PERIOD END 09-30-01 12-31-01 08-31-01 09-30-01 10-31-01 11-30-01 12-31-01 02-28-02 03-31-02 04-30-02 5 6 EVENT TAX NUMBER DUE I 412.65 I 1,437.30 1 82.30 1 63.05 1 86.22 1 74.08 1 70.68 1 52.22 1 49.32 1 72.67 TOTAL: 2,400.49 FILING FEE(S): TOTAL DUE 764.33 2,630.46 115.81 88.22 120.00 102.57 97.42 71.47 67.28 98.75 4,156.31 14.~'~' INTEREST COMPUTATION DATE: 03-27-03 ~ " ~:; fne undersigned the Secretary of Revenue or an a ' ~co~_p_y ~of a lien. .against the above named taxn~(v(er for ~,u~tt~o~r~ ~de!.e.g...a_te__)_o_f the Commonwealth of Pen ' · -- . ~,=r uemano )'or payment thereof r,~,~=~-~, i~.'-'-.· '~"~'~"~ ' ~^, ~m~t:HEST, ADDITIO nsylvan~a., certffi.~ this ~o be a tru re ~ommonweal . , ......... ,~-p=~d. The amount of such u · NS or PENALTIES there~n due/rom e and cor ct th of Pennsylvania upon the tarn ,,er'- ....... npa~d TAX, INTEREST ADDI'~r~ ....... suc. h ta.x. payer and which ..~.a, o ~,,up=rzy, rear, personal, or both, as the cas~ may ~3'~.''''~° or ~'I=NALTIES ,s a hen in favor of th; PART 1 - TO BE RETAINED BY RECORDING OFFICE March 17, 2003 DATE COMMONWEALTH OF PENNSYLVANIA VS SCHENKS PASTRY SHOPPE iNC NOTICE OF TAX LIEN filed this day of m. Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. ncome Tax and Employer Withhold ng Tax arise under Liens for Person.al I __ 1. 72 P.S. Section 7345, as Section 345 of ~e Tax Refulm Code of 197 . amended· Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 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 261 l-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 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section I 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 State and Local Sales, Use and Hotel Occupancy Tax and s ortation Assistance Fund Taxes and Fees arise under Section Pub ic Tran p ....... ,A ,~ ...... ,~,,H P S Secton 7242. 242, Act of Marcn ~, 1 ~/~, ~u. ~ ,~ ............ 72 . Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LiEN__i_i_i_i_i_i_LEN F_~TAXE P~LTIE'~-N D INTER_EST GENERAL INFORMATION: · · rovided under the Fiscal Code arise at the time of ~ri~me~,~ntl3 and are liens upon the franchises and property, both real and personal, with no fu~ 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. ~e Tax Lien~ are liens on real estate which continue until tax is paid. , Employer Withholdina Tax. Realty Transfer Tax. Sale~ Per%onal Incom~ .- ....... T~ M~t~'~'(~~ ~n---~-~~quid Fuels/ax t- ' re hens upon the franchises as well as real and personal rbus Ta~ liens a ' nd docketed of M_g_t_o.[b he have been entered a rD erty of taxpayers, but on!y..alter t ~e.y ........... h ,~ronertv is situated and rP;c~rd by the ProthonotarY ut' me county w. ...... ~- ,- --, 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. PL__~ACE OF THE FILING NQTICE F~ PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the ProthonotarY of the county in which the property · · ituated and (b) in the case of Personal Property, whether subject to ~e.hen !s s :_ . rothonotar of the county in which tangible or intangible, ~. the office of the P Y the property subiect to lien is situated· ~ FN TI EANDPRIORI't'~ FN TI E ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the n Notice of Lien filed by the Commonwealth shall have Commonwealt. h.. A y._~ ...... hefore any other obligation, jud. g,e.~men.t., cl,a!~mj priority to and De palu it, ,u,,, -- - ' lien, or e~tate is satisfied from a subsequent judicia sale or liability witn wnlcn the property may be charaed. ~ The Commonwealth does not maintain priority of tax lie~s over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed· ~ Act of December 12, 1994, P.L. 1015, No. 138· ~LIEN_ , lation as the SecretarY or his delegate may prescribe, the Sub'ect to such regu . . --~:~t~ nf r~.lease of any lien imposed Secretary or his dele. gar.e.m..a.y..issu..e~ ..~c~.,~,~;[i~s~~ satisfactio[~ consisting of · tax it' I me aDli~ty i~ ~uo , . w~th respect to any - ' ( ) ...... .~- .... ith all interest and costs in respect .p, ayme.nt )o; ~,e t~e (~i~%~l~t~S~aSsSe~e~o~n~;'~;~;~ ly unenforcea~.?. ~ mereor; o ~ ) ' : interest on Corporation Taxes is computed after a lien is paiD. , olumn 7 for each type of tax sted on t.his ,N,.o..tice of L!,en The "Total" column (C . ) n R~ nlu ssesse(~ aoo~]ons ana/or comprises the balance ut Tax Due (Colum- -, .._s a 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.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L, G.R., C.A., S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) NUM DUE DATETO pAYMENT DATE) B.L., N.E., G.P., M-I. .6% PERAN ( E TO PAYMENT DATE) ~% R MONTH OR FRACTION (DUE DAT - _._ PE P.U.R.. - 3/4 OF 1% PER MONTH OR FRACTION P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 6% PER ANNUM R.T.T. INH & EST. - 6% PER ANNUM L.F.T, F.U.T. - 1% PER MONTH OR FRACTION - 1% PER MONTH OR FRACTION M.C.R.T. O.F.T. - 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 DAILY INTEREST FACTOR .000549 111/92 THRU 12/31/82 20% .000438 1/1/83 THRU 12131/03 16% .000301 1/1/84 THRU 12/31/84 11% .000356 1/1/95 THRU 12/31/95 13% .000274 1/1/86 THRU 12/31/86 10% .000247 1/1197 THRU 12/31187 9% .000301 1/1/89 THRU 12/31/91 11% .000247 9% .000192 1/1/92 THRU 12/31/92 7% .000247 111/93 THRU 12/31194 1/1/95 THRU 12/31/98 .000192 1/1/99 THRU 12/31/99 7% .000219 1/1/00 THRU 12/31/00 8% .000247 1/1/01 THRU 12/31/01 9% .000164 1/1/02 THRU 12/31/02 6% .000137 5% 111/03 THRU 12/31/03 ---Taxes that become delinquent on or before December 31, 1981 will remai[ a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to = variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)