HomeMy WebLinkAbout01-2553 FX
REVK-'59 (9-95) REVOOOK9
fJCj.CD fD
BUREAU OF COMPLIANCE
11 DEPT. 280946
CKJS/,7!Jj2~8i46
Ri qljlJ~
COMMONWEALTH OF PENNSYLVANIA# G/- .2 0'0'3
DEPARTMENT OF REVENUE
r.L<-...
CERTIFIED COPY OF LIEN
COU RT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
RILLOS RESTAURANT INC
50 PINE ST
CARLISLE PA 17013-3136
EIN: 23.2370267/000
Notice Date: April 23, 2001
Notice Number: 688-521-401,04 t.8
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 2 3 4 5 6 ) 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21169504 07-01.00 07-31-00 1 0.D1 1,416,18
SALES 21169504 08-01.00 08-31-00 1 0.00 986.82
SALES 21169504 09-01.00 09.30.00 1 0.00 1,154.76
SALES 21169504 10-01.00 10-31-00 1 0.01 673.04
SALES 21169504 11-01.0() 11-30-00 1 0.00 314.38
TOTAL: 0.02 4,545.18
FILING FEE(S): 9,00
() 0 ?
c
:s;:: :t: .....1
-arp x..""'"
mm -<: _:i~i
Z::rJ I ~-:t}j
zc
CI) :;-:
~C:' ~~~
;c - ::::-
~O 3: ;___o,---n
:',:;iC')
--0 '!? 2::scn
Pc:
~ --<
0 J>
-< 0 ~
INTEREST COMPUTATION DATE: 05-03.01
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonw8.alth of .Pennsylvania, oertifies this to be a true and correct
copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES Is a lien in favor of the
Commonwealth of Pennsylvania upon the taxpayer's prop,arty, real, personal, or both, as the case may be.
~tL. '='-O~
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
April 23, 2001
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
~';l; < ~,e ",_" "
I " IF' I',~
~
COMMONWEALTH OF PENNSYLVANIA
VS
RILLOS RESTAURANT INC
NOTICE OF TAX LIEN
filed Ihis
dayo!
al
m.
LIENS FOR TAXES
Liens for ,Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. Seclron 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 .8. Section 8112-G, 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 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 at 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
1 et. seq., 72 PA. C.SA 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 .8. 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:
Corporation Tax Liens provided under the Fiscal Code arise at the time of
settlement (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
validity without filing of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax. Emplover Withholdina Tax Realty Transfer Tax. Sales
and Use Tax liquid Fuels Tax. Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax liens are lie'ns 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
of entry of record.
I
Ii
II
Ii
I
! -'~"'"""-'
~"
-.-"
,
PLACE OF THE FILING NOTICE FORM
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
subj~ct to t~e lien .is sit.uated an~ (b) in the case of Personal Property, whether
tangible or intangible, In the office of the Prothonotary of the county in which
the property subject to lien is situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE: According to the Fiscal Code the Notice of Lien is
automatically revived and does not require reHling of the Notice by the
C?m.monwealth. Any ~otice of Lien fifed by the Commonwealth shaH have
priority to, and. be p.al9 In full, before any other obligation, judgement, claim,
hen, or estate IS satisfied from a subsequent judicial sale or liability with which
the, property may be charged. EXCEPTION: The Commonwealth does not
maintain priority of tax liens over -any exisHng mortgages or liens which are
properly recorded at the time that the tax lien is filed. SEE: Act of December
12,1994, P.L. 1015, No. 138. -
RELEASE OF LIEN
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
with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of
payment of the amo.un~ :,,-ssessed together with all interest and costs in respect
thereof; or (2) the Irabllity has become legally unenforceable. EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) for each type of tax listed on this Notice of Lien
comprises the balance of Tax Due (Column 6) plus assessed additions and/or
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.I.. GR. CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.L, N.E., G.P., M.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
P.UR. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.I.T., E.M.T. . 3/4 OF 1% PER MONTH OR FRACTION
S. & U. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. .6% PER ANNUM
INH & EST. . 6'% PER ANNUM
L.F.T., F.U.T. .1% PER MONTH OR FRACTION
M.C,R.T. - 1% PER MONTH OR FRACTION
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
1/1/82THRU 12/31/82
1/t/83THRU 12131183
111164 THRU 12/31/64
1/1/85 THRU 12131/85
1/1186THRU 12/31186
1/1/87THRU 12131187
1I1{8BTHRU 12131/91
1/1/92 THRU 12/31/92
1f1/93 THRU 12/31/94
1/1195 THRU 12/31/98
1/1/99THRU 12/31/99
1/1/00THRU 12/31/00
111/01 THRU 12/31/01
.000548
.000438
.000301
.000356
.000274
.000247
.000301
.000247
.000192
.000247
.000192
.000219
.000247
20%
16%
11%
"".
1t1%
9%
11%
9%
7%
9%
7%
8%
9%
--- Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the delinquent balance is paid off.
n_ 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 OF TAX UNPAID) X(NUMBER OF DAYS
DELlNQUENl) X (DAILY INTEREST FACTOR)
",.,~!!!l.
,"""~~?""'fl1lIljO!ll!ili!f~~~~1~1~\\W'fH~'I!IIW""",~,';jj)P;",,,~(g,,"fff'~*""";"fi"'f'<~~;;;tm!fj1'i'-~lm'il'G!"llf.l'~~tW1WJl!~jI'~J;I!!1l~~~'
"!!lr!i,)Il~
,
COMMONWEALTH OF PENNSYLVANIA: IN THE COURT OF COMMON PLEAS
DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA.
Plaintiff
v.
: No: 01-2553
: Filed: 5/1/01
: Amount: $4,545.18
RILLOS RESTAURANT, INC.
50 PINE STREET
CARLISLE, PA 17013-3136
Defendant
: License # 23-2370267
ORDER TO SATISRY
TO THE PROTHONOTARY:
You are hereby authorized and directed to satisfy the lien and judgment, as above
captioned, upon payment of your costs only by Defendant.
D. MICHAEL FISHER
EY E
BY
St en L. B an ene #034198
Chief Deputy Attorney General
Financial Enforcement Section
Office of Attorney General
Commonwealth of Pennsylvania
15'h Floor, Strawberry Square
Harrisburg, P A 17120
Telephone: (717) 787-9045
Date: November 21, 2002
, '.' ",,,' '~"0>.~A~C;r'=!ii;<'~'
'-",__ . .~'''Y}"," .....,tv,.."r'i: ..,:. i ':'JF>-' ,.~'.'1-"'-4"-<'." ,-. -.,." _ -, Y''/"- :J''t'-.<rl!., Ji
. '~cb'MM6NWiliTHOF:fia.,NSYLVANi ''/- u "".
. ' DEPARTMENT OF REVENUE' , .' .. " .
.",~.,-]~
.,.'$"." "
><~J<~;_,"~
"'",OJ
::. .~.~7ry
CERTIFIED COPY OF LIEN
COURT OF COMMON Pl.EASOF
CUMBERlAND COUNTY.
PENNSYLVANIA
.;,
," :.7:!
.~".iy,~
'''''{-''Sr~
~. ",'!:;%il
......~~
,,;j.'i:1I1
S;;:.:' ~;
"'.
RILlOS RESTAURANT IRe
50 pIffi5-ST
CARLISLE PA 17013~3136
BN: 23-2370267AlOO
NoticI Dat:e: AprI23. 2001
NctIr>> Nt.rrnbW: 688-521-401-041...a
4l,:~I,'
::~;' .
f:.,~~
......,
;.1-'.
1-.>'"
d~'
To the F'fothonot9,ry of said com: Pursuant 10 the 1a1YS,:d<~.1i",'
Commonweallh af Pennsylvania. there is herewiUl transmIaed a ~.:\;'.
CQI)If of a &en to be enterod of record in your county. :.:: ~ ~ 1, <,~~~~
",j;
",:' ~!
:'t'
t".
~-,
T:X T:X ev:.rr T:X ~AL 'it~
PERlOO PERIOO NUMBER DUE DUE, ' ..~
~ ~ ' ,.~
,~~~. . SAU::S, :21189SC4 07.(tl.oo 07-31-00 1 0.01 1.418.,1~,.~. '::;,\~
,''::'... SAt.E$ 2U696Q4 08-01..00 08-31-00 1 0.00 Ql3.6,e2,- ,,:.t-~;::m
',' , ~.. M ._. 000 . t,t"', , ....,' "c;"~,,,,~.'!l
'.~.'!;,,'~',',,:,,:.~, ~, Mt<><:K>VT 0).01-00 09-30-00 1 . ,.,....'!::"" 'r'/r
SALES 21168004 10-01-00 16-31-01) 1 0.01' 8~~ :"'~I"~'
i\~?:; SAlES 2U,d95Q4 t1.()1.QO 11.30-00 1 0.00 "'3'~'~ li,' ~""',~ :
~;l; , FlUNG::: ll02~.",~y
f5,ii: ') . '~.' ~':~" ;}~;~'i
n '" ""'.;i.~~';,,
.i~"<" ' ~ 0
~: ~ it.~~
:f}1~, - I~ ~ ~ :~~;:~~i
10> 1l g~ .,1
...., .-,.~. :~- ':":'~"",'~,~,',:,;,;,;,..~,',:,'.-:~,~.~,:.,',.,,;,,,'~,~,','
.,..,::',.,t:,";;::~ii~t,~, '.~ ~~,'~ DArB 0a.03-01 ,:";1~~-~
, ,,'N'.
; :,:ft6~:i '1l\i;.i.~:;.d, "~ .111.......('" ....__.._1 at1ho COmmon.....1lh "', Pennmvania, ....iflonl'hlo Iobo._.nd~., ' '1'"
.;,j:,'7~; ~~l! ' ~fhi!~'=" ," ,~t."'=:-=~:r~~R'~~~wrci\;";=TI1m~f::~;. ;,"
"FlY' ~UJlon1ho~-"y.roaI.poisooill,orbolh,..lho,,",,"rnaybo. ' , ok
,f~~::j'/" ...: 'I '. ' . . ~~
~-~ 2001 " ~~~i
, _ DATE ' . '-,~~~
PA!\H. t~!ll!~GT\lRN1!Q'TQ Tli~ DEPARTMENT Of IleVGNUE . ;~j,S~"~
>.~':
'fi0:
t
TAllTYPE
2
ACCOUNT 10
. t' .:,.~.~;.,'~ ",.r.:i,l/K,l:~'~":~i ~'.,;~:.t~~ f;.:'
BEST AVAILABLE - MICRO-COPY
~~
0 <::;)
c.: f'V
s:: CJ
~ !Jr'"~
':h mr~~ l'1
~ 2=H (J
t z['
'8 Co ;> <:::>
~~i
"'" :1.-~
--;;-'....) -"'"
- ~ ~ ~r)
>'-
C \.Cl
\,Jo'J ., 2:
~ '"" :;! ':..:>
'~ (~ tv
" 'vI ~
~ .::.
~ '"
"'-..i~
;s-
Ji.'t\
J
I
II
II
i\.~
..
Jfi_'
"
-T,
"J"'-'
- .'--,l--j
--~;;:~
, \.::.=:-
';.("")
:::srTl
~~
:::"'J
-<
tV
'f!IIiI~ ",""""IlIl,,,!,,,,,,,,!IiI~~41If!!1!l1l~~~='"WJi!I'!~.J~~IQ~W~'lW"Fw.,!,-;'.%,,,"w>:'W\!,"jWjm>Y'~1l'--"'~1""-",'''r''''''<i'"m'r'i'Jf'!:~'~%'~'''i;O!i'~~''"!' lo<"4;;M!"f!-'f'li:ft1\W!~~!