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Home My WebLink About99-03512 No. Civil Term VS. Court of Common Pleas Cumb. Co. i !ti !)EVK-139 (945) REVOOOKO 1 o- 1-1- DBUREAU EPTPo116111 NCE ftARR1aBURa, PA 17126-0"3 351a co 70 1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE C^t 0F r : - ".?Tlt:4Y CERTIFIED COPY OF LIEN 99 JU?d - 9 P., 3; I lYl ?CLhV,?dF-iii.iv`.J SARALINAS FAMILY RESTAURANf?"l S'(L°r!U'I'A' 3SS6 OLD GETTYSBURG RD CAMP HILL, PA 17011 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA TEMP: 100006o911000 Notice Date: May 24, 1999 Notice Number: 976.164.899-051.9 To the Prothonotary of said court: PureuaM 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. Q.Op Ct.t-tgC)Da,4 Pot ?1,711 1 TAXTYPE 2 ACCOUNT ID 3 TAX 4 5 6 PERIOD BEGIN TAX PENDD EVENT NUMBER 7 E TOTAL p SALES 80445898 07.01-97 u DUE SALES 80445898 10.01.97 09-30.97 1 0 00 12.31-97 1 . 2,1 319.99 INTEREST COMPUTATION DATE: 06-03.99 The undersigned, the 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 above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such after demand for Payment thereof , remains unpaid, The amount of such unpaid TAX, INTEREST , ADDITIONS Of PENALTIES is a lion in favor of the Commonwealth of Pennsylvania upon the ta?°rinand wh4. taxpayer's property, real, personal, or both, as the case maybe. SECRETARYOF EVENUE May 24, 1999 - (OR AUTHORIZED DELEGATE) DATE PART 1- TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS SARALINAS FAMILY RESTAURANT NOTICE OFTAX LIEN filed this day of at IT. LIENS FOR TAX 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-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 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 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 adse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES- NA TI AND INTEREST GENERAL INFORMATION: ?ITIOratian 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. Inherit n Tax ions are liens on real estate which continue until tax is paid. Personal Income Tax moloyer llthholdi g Tax Really Transfer Tax Sale and Use Tax. Liquid FLels Taz Fuel Uee Tax Motor Cam Its O Motorbus Tax (lens are hens 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. PLACE OF-THE FILING NOTICE FORA. 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. AUTOMATIC REMIVAL OF NOTICE AND PRIORITY OF NO • N a RUI ;: 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 filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied hom a subsequent judicial sale or liability with which the property may be charged. X PTION• The Commonwealth does rat maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. Ste; Act of December 12, 1994, P.L. 1015, No. 138. $ELEAS_ EOpIIFN Subject to such regulation 2!h e 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 ff: (1) the liability is satisfied, satisfaction consisting of =0 of the amount assessed together with all interest and costs in respect r (2) the liability has become legally unenforceable. EXCEPTION- Interest on Corporation Taxes is computed after alien 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. it 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. • e% PER ANNUM (DUE DATE TO PAYMENT DATE) C.L. G.R., C.A., S.T. •6Y. PER ANNUM I DUE DATE TO PAYMENT DATE) B.L.. N.E. D.P., M.I. - M PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION MUE DATE TO PAYMENT DATE) P.I.T., EM.T. -314 OF 1% PER MONTH OR FRACTION S.6 U. -3/4 OF 1% PER MONTH OR FRACTION R.T.T. -e% PER ANNUM NH a EST. -6% PER ANNUM L.F.T., F.U.T. •1% PER MONTH OR FRACTICN M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. -IM PERANNLNI 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 varyfrom calendar year. Interest is calculated on a daily basis at the following rates: DFUNOUENT DATE MEREST RATE DAILY INTEREST FACTOR 1n N2 THRU 12N1N2 1nN3 THRU IM143 20% .000.'Me "'IM N4 THRU Imm 18% 1 1% 1% 1nN5 THRU 12N1185 1 .006301 1nN6 THRU 1=1,16 10% .000358 111117THRU 1WIS7 000274 1 nNe THRU IWIN1 11% .660247 000301 11102 THRU 1MIN2 1 nN3 THRU 1=1N4 8X . .000247 t n%THRU IMIM 7% 8% .000102 flute THgU 12N1N8 .000247 7% MIN --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 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) r. REV-1327 CM (6») PC COMMONN LA OP PENNSnVANIA UEPMTMEMOPREVENUE EUREAUOPCOM MCE OEPT.2MG NAMISGURG PA 1712a 6 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V SARALINAS FAMILY RRESTAURANT 3556 OLD GETTYSBURG RD CAMP HILL PA 17011 TO THE PROTHONOTARY OF SAID COURT: III ARE 07073 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket Number 99.3512 Date Filed 9/9/99 Class of Tax SALES Account Number 1000050911000 Assessment Number 7.1.97 AND 10.1.97 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff In the above action, acknowledges that the above captioned Lien/Judgement Note was filed In error and desires that It be removed from the records thereof. AND you, the Prothonotary of sold Court, are hereby authorized and empowered, In the name and stead of the Plantlff, to remove said lion from the record as fully and effectually, to all Intents and purposes, as we could were we present In person to do so; and for so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there Is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 25th day of JANUARY 2000. Rontt'f A. JUDGE, SR. Secretary of Revenue AUTHORITY TO REMOVE LIENS FILED IN ERROR DOROT111' A. TO'ITON Director, Bureau of Compilance U. O 4 J IL 0 U 0 0 U w S F z 8 z } z z a z O U a' __r >- Z Z } Z > Z IL w LL d -N C a w O O O = W d a w > d o z ? D O U :t r• cv :lJ ti ?- - Cj- ? J ?