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Home My WebLink About01-04996REVK-159 (6-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0969 1'eL ~ 4. cru P~ t~,~2.~- iv2 83 f ~W ~fssvy MCDUNKS INC 401 403 MARKET ST NEW CUMBERLAND PA 17070 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIf1ED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1826489/000 Notice Date: August 7, 2001 Notice Number: 151-173-301-080-2 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 ba 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 EMPL 90170120 01-01-00 03-31-00 1 1,231.28 2,290.18 EMPL 90170120 0401-00 06-30-00 1 547.60 1,065.99 EMPL 90170120 10-01-00 12-31-DO 1 792.43 1,108.53 SALES 81153639 Ot-01-00 ~ 03-31-00 1 0.00 781.37 SALES 81153639 0401-00 06-30-00 1 940.66 2,015.10 SALES 81153639 07-01-00 09-30-00 1 2,315,44 3,373.72 SALES 81153639 10-Ot-00 12-31-00 i 2,821,75 3,615.03 SALES 81153639 01-Ot-01 03-31-01 1 0.00 181.01 TOTAL: 8,649.16 14,430.93 FILING FEE(S): - 9.00 ~ c~ (-} C __ n - -~ -r Ill fr~ w~i ,; ~, j ~" N :"r 1 ' <<_ ~', , - _ _ - <~ ra `~_} ~ INTEREST COMPUTATION DATE: 08-17-01 The undersigned, 4he Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the ahove 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 property, real, personal, or both, as the case may be. SECRETA~RYO EVENQUE• (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE August 7, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS MCDUNKSINC NOTICE OF TAX LIEN filed this day of at m. Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Inwme 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 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 lax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inherkance 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 ei. 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 ei. 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: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upoh the franchises and property, both real and personal, wkh no further notice. The filing of a Notice of Lien wkh a county Prothonotary is not a requisite, and the lien remains in full force and validity wkhotrt filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until taxis paid. Personal Income Tax Em~lover Withholding Tax Realty Transfer Tax Sales and Use Tax Liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens,are liens 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 priorkyfrom the date of entry of record. 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 subject to the lien is stuated and (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 PRIORfTY OF NOTICE GENERAL RULE According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rattling of the Notice by the Commonweath. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability wkh which the property may be charged. EXCEPTION: The Commonweath does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the fax lien is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 738. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cert'rficate of release of any lien imposed with respect to any tax 'rf: (1) the liabilty is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liabilty has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The 'Total" wlumn (Column 7} for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions andJor 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. Qe., F.F., C.L, C.N.I. - e%PER ANNUM (DUE DATE TO PAYMFM DATq C.I., G.R., C.A, S.T. - 6°k PER ANNUM (DUE DATE TO PAYMHM DATq B.L., N.E., G.P., M.I. - 6'% PER ANNUM (DUE DATE TO PAVMFM DATE) P.U.R.. -1%PER MONTH OR FRACTION (DUE DATETO PAYMENT DATE) P.I.T., E.M.T. -3/40F 1%PERMONTH OR FRACTION 5.8U. -3/40F 1%PER MOMHOR FRACTION R.T.T. -e%PER ANNUM INHB EST. -6%PER ANNUM L.F.T., F.U.T. -1%PER MOMHOR FRACTION M.C.R.T. - 7 %PER MONTH OR FRACTION O.F.T. -18%PER ANNUM For all taxes that are originally due and payable on and after January 1, i 982, 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: DELINQUEM'DATE INTEREST RATE DAILV INTEREST FACTOR 1/1/82 THRU 12/37/82 20°h .000548 1/1/83 THRU iPJ37/83 16% .000436 1/7/84 THRU 12/37/64 1t% .000301 i/1lBS THRU 12/37/85 13% .000368 i/1/86 THRU 12137/86 10°/ .000274 7/1/W THRU 12/37/87 9% .000247 7/1/86 THRU 12131/81 11% .000301 7/1/92 THRU 12/37/92 9% .000247 7/1/93 THRU 72/37 /94 7% .000192 7/1/95 THRU 12/31/96 8% .000247 1/1/99 THRU 72/31/99 7% .000182 1/1/00 THRU 72/31/00 8°,6 .000219 1/1/01 THRU 12M31/07 9°h .000247 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January i, 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 DELINQUENT) X (DAILY INTEREST FACTOR) a .mR.~.~..e. ,nos. esw,e,a-nass±+u~,me.~rz~'w~*;mt~e+va~~'¢.~e4.w~w~ ra,rna_w2t, axax~~i~~.'?s1~[~+"', _ aitans~.au~,~>QM~d1rR4 .. .. -.~.~