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Home My WebLink About01-5887COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF UEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA N[KOL[S P[ZZA $90~ OLD GETTYSSURG RD CAHP HILL PA [70[! EIN: 23-2937719/~00 Notice Date: September 17, 2001 Notice Number: 771-537-901-091-2 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, i -,1-99 I 1 SALES TOTAL: __ FILING FEE(S): TAX DUE 326.74 381,32 708.06 TOTAL DUE 515.94 599.65 1,115.59 9.00 INTEREST COMPUTATION DATE: 09-27-01 The undersigned, the Secretary of Revenue (or an authorized copyofa enag~insttheabovenamed~.xpayerfor unpaidTAX I TE , and for a ment thereof, remains unpa d The amount o1 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the after dam P Y ............. '*- .eal nersonal, or both, as the case may be. Commonwealth of Pennsylvama upon me [axpayu~ ~ p~,p~,,~, · , ,- (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 17, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS NIKOLIS PIZZA filed this NOTICE OF TAX LIEN at day of Lions 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. Section 7345, as 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 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 1962, Act of December 13, 1982, P.L. 1086, 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 State 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. 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: Corooration Tax Lielq,~ provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property both real and persona], ~ 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 Lieq~ are liens on real estate which continue until tax is paid. Personal Income Tax. ~mDIoyer Withholdino Tax. Realty Transfer Tax Sal~ and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road T~x an~ Motorbus Tax liens are liens upon the franchises as well as real and pemonal property of taxpayem, 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 of entry of record. PLACE OF THE FILING NOTICE FOP" PLACE OF FILING: The not ce of lien shall be filed: la) In the case of Property, in the office of the Prothonotary of the county in which the Drc subject to the lien is situated and lb) in the case of Personal Property, ~vh tangible or intangible, in the office of the Prothonotary of the county in the property Subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICI ~,b[F,B~L_J~ According to the Fiscal Code, the Notice of automatically revived and does not require refiling of the Notice b) Commonweath. Any Notce of Lien filed by the Commonwealth shall ~ priority to, and be paid in full, before any other obligation, judgement, c lien, or estate is satisfied from a subsequent judicial sale or liability with the properly may be charged ~ The Commonwealth doe.~ maintain priority of tax liens over any existing mortgages or liens which properly recorded at the time that the tax lien is filed. ~ Act of Decer 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe. Secretary or his delegate may issue a certificata of release of any lien imp~ with respect to any tax if: (1) the liability is satisfied, satisfaction consistin~ payment of the amount assessed together with all interest and costs in resI thereof; or (2) the liab ty has become egaity unenforceable. ~ Interest on Corporat on Taxes is computed after a lien is paid. The "Total" column (Column 7) for each type of tax listed on this Notice of L comprises the balance of Tax Due (Column 6) plus assessed additions an( penalties, and assessed and accrued interest up to the interest computa~ date on the face of this notice. If payment or settlement of account Js made after the interest computation d; the payment must inc ude the lien filing costs and accrued interest from interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest imposed at the following rates. C.S., F.F., C.L., C.N.L - 6% PER ANNUM (DUE DATE TO PA'~Td ENT DATE) C.I., G,R., C.A., 8.T. ' 6% PER ANNUM DUE DATE TO PA'tM ENT DAT IB.L., N.E., G.p., MJ. .6% PER ANNUM IDLiE DATE TO PAYMENT DAT~ P.U.R., - 1% PER MONTH OR FRACTION (DUE DATE TO PA'rld ENT DAT~ - 1% PER MOhTH OR FDACT~ON O.F.T. - ~6% PER ANNUM For ail taxes that are originally due and payable on and after January 1,198 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: ---Taxes that become delinquent on or before December 31, 1981 will remail 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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)