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Home My WebLink About99-03140 W ;;:. No. E - J1f1d bull Term VS. -J? /7J/ 9 9TI Court of Common Pleas Cumb. Co. REVK-159 (rW5) REVOOOKP BUREAU OF COMPLIANCE DEPT. 2e0"S RARRISBURO, PA 17120-0948 ?0 - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE n C) OMNIBAR IV INC BURGER KING' IRS 890 POPLAR CHURCH RD STE 410 STE 410 CAMP HILL, PA 17011-2250 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2471469/000 Notice Date: May 8, 1999 Notice Number: 468.573.899-050.3 To the Prothonotary of said coup: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of alien to be entered of record in your county. %9 onpc? Cu=tASg5(n4 kil 81Oao 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE. DUE BEGIN END SALES 21501119 05.01-96 05.31.96 1 204.10 292.22 TOTAL: 204.10 292.22 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-18.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsytvania, cerl4ies 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 properly, real, personal, or )nth, as the case may be. a-• SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART I - TO BE RETAINED BY RECORDING OFFICE Mays, 1999 DATE 2LACE OETHE-FILIN"OTICE_EORM COMMONWEALTH OF PENNSYLVANIA PLACE OF FILING: The nolice of lion shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the properly VS subject to the lion is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which OMNIBAR IV INC BURGER KING RS the property subject to lien is situated. NOTICE OF TAX LIEN tiled this day of at M. ALITOMALRUEYNAL-OF NOTICEAND_PBIOAf U_0E_NQIICE GENERAL -R.ULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien Illed by the Commonwealth shall have priority to, and be paid in lull, before any other obligation, judgement, claim, lion, or estate is satisfied Irom a subsequent judicial sale or liability with which the property may be charged. EXCEP-T1ON: The Commonwealth does not maintain priority of tax lions over any existing 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_QUIEN LIENS F9BTAXES Liens 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 8112-0, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amendod. 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 1 of. 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-FORTAXES PENALTIESAND_1NTEREST GENERAL INFORMATION: Si_OIRQidIiQ 1LT417LLLells provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, w)IfLnQJU_Jhe1_noLt;D. The filing of a Notice of Lien with a County Prothonotary is not a requisite, and the lien remains in full force and validity wittout filing of reveal until paid. Inher11A0Qe_TMLjMS are liens on real estate which continue until tax is paid. eg?sonal Income?ax,_.E?Qyer y,-?iholdiPg?>S?oal?ysiAOSIeLIa?.: sales and Use Tax. Liquid Euels_Lax,.E tQLUseS.a ,,otol_GA t ersSQad_Iaxatd Mo1Qrbus Tax liens are bens 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 a snualed 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 emry of record. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cen4icate of release of any lien imposed with 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. SETTLEMENLOEA0.01 T 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. CN.I. -BL PER ANNUM (DUE DATE TO PAYMENT DATE) C.L. G.R. C.A., S.T. -61. PER ANNUM (DUE DATE TO PAYMENT DATE) ILL.. N. E, G.P., M.I. -61. PER ANNUM (DUE DATE TO PAYMENT DATE) P u R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., EMT. - 314 OF 1% PER MONTH OR FRACTION S.a U. - 314 OF 1% PER MONTH OR FRACTION RT.T. -T PER ANNUM INH a EST. -e. PER ANNUM L F.T. F U.T. -11. PER MONTH OR FRACTION M.C.FIT, - 1% PER MONTH OR FRACTION 0 .F.1. -18: PER ANN UM 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 rare that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1192THRU 121192 20» 000540 11/63 THRU 121192 11% O 39 r1re THRU 121181 11% M201 1nWTHRU12n195 Ir_ W0356 In96THRU IMIM6 1P W0274 11197THRU 121/97 1% 000747 11186 THRU 121191 11% 000301 11192 THRU 121192 Im OW247 1n93THRU 12,711 T (00192 11195THRU 121198 w 000247 11199 THRU 121199 7% 000162 -.Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate un!il the delinquent balance is paid oft. --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 DELINQUENT) X (DAILY INTEREST FACTOR)