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Home My WebLink About99-03366 77FF1 7 r 4 ,ff 1 y ?, _f " ? ' .. j _.... _ _ ,. . . REVK-159 (9.95) REV0001(9 BUREAU OF COMPLIANCE DEPT. 280949 HARRISBURG, PA 17128-0948 N L. qq S3, G,:,.??4-VQJ)M COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE R! FD-C RCE CERTIFIED COPY OF LIEN Cf- TF'FF F117110NOTARY 99AN-4 All 9: 54 CLJIWLChU:`(i l G /UN1Y MANHATTAN DELICATESSEN Ik&E INSYWANA 5315 E TRINDLE RD MECHANICSBURG, PA 17055-3525 1 TAXTYPE SALES SALES SALES SALES SALES SALES cu_t? ACCOUNT ID 21526509 21526509 21526509 21526509 21526509 21526509 21626509 P,4 V139 LP 3 TAX PERIOD BEGIN 07.01.96 08-01.96 12.01.96 01-01.97 02-01-97 03.01.97 TAX. PERIOD END 05.31-96 07.31.96 0831-96 12.31.96 01-31.97 02.28-97 03.31.97 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1645956/000 Notice Date: May 18.1999 Notice Number: 963.858.499.051.3 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvanla, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 5 6 r EVENT TAX TOTAL NUMBER DUE DUE i 386.33 669.85 1 416.12 695.61 1 478.99 797.06 1 453.30 740.50 1 421.48 685.40 1 419.07 678.57 1 430.00 692.86 TOTAL: 3,005.29 4,969.85 -,... .. ?? ?,?.. 9.00 INTEREST COMPUTATION DATE: 05.2&99 nia of the Commonwea copy undersigned, IeIn against the above named taxpayer npaid TAX, (INTEREST, ADD TIONS or11PENALTIES tharem duelfrom su hb axpayer and which, Commonwealth of thereof remains upon the unpaid. he amount f such unpaid both, INTEREST, s tho EADDITTIIONS or PENALTIES is a lien in favor of the ament after demand for property, teal, SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART t -TO BE RETAINED BY RECORDING OFFICE May 18, 1999 DATE i If COMMONWEALTH OF PENNSYLVANIA VS MANHATTAN DELICATESSEN INC NOTICE OF TAX LIEN filed this day of at M. LIENS FOR TAXE$ 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 Really 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 Fuols 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 of the PA Vehicle Code, (76 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 at. seq., 72 PA. C.S.A. Section 1701 at. 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 at. 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, P.ENALTIES ANDJNTEREST GENERAL INFORMATION: SAIR2ati9nsA]LL15llS provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, wjttLD4-fl!tlhei 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. IIlhet?A?e3axJ ens are liens on real estate which continue until tax is paid. Pet;iuOaLJIlDn?esas..Emp1Dx?LWithhvld?ng?aas?aIl)ty71a0s!eL.Tax.SaleS d01?.11?9?AX.-LIAIIid FUB1S1U5.-FJle1?52?s1X.-lY'IOSOLQdL1eLiR0a7d1t1K..e11d Miolprtu5_Iu 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. T he lien has priority from the date of entry of record. P_LACE.OFSHUILIN9 _NQTJCEEORM 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 situated 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. AUTOMATIU VJVALQENOTICE.ANDPflIOM9ENOUCE GENERAL-RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require Wiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in lull, before any other obligation, judgement, claim, lion, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXQEPIlQN: The Commonwealth does not maintain priority or tax liens 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. RELEASE9ELIEN 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 it: (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. EXCEMQN: Interest on Corporation Taxes is computed after a lien is paid, SEIILEMENT OF AC _UAI 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 alter 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. CS.. F F..CL,CN.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DAT Cl., G. R.. C, A., S . T. E 6b - PER ANNUM (DUE DATE TO PAYMENT DATE 131.. N.E.. D.P., M.I. • 6% PER ANNUM (DUE DATE TO PAYMEN7 DATE P.U R. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.MT. - 3/4 OF 1% PER MONTH OR FRACTION s.a U. -14 OF 1% PER MONTH OR FRACTION R T.T. •G PERANNUM INH a EST. • 69. 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. 10% 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 111182 THRU 12919: 209. .000548 11/83THRU 1291103 169. .000138 111114THRU 129110/ 11% .000301 1n105THRU 1291105 tab .000256 111106THRU 1291186 109" 000274 t11/67 THRU 1291107 P 000247 111/68THRU 1291MI 11% .000301 111192THRLI 129182 ell .000247 11193THRU 129151 T. .000192 InIMTHRU 12101190 M. 000247 1n199THRU 129199 7b 000182 ---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 1, 1982 are subject to a variable intetest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINOUENT) X(DAILY INTEREST FACTOR)