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Home My WebLink About99-05046 No. ZoOv civil Term vs. Court of Common Pleas Cumb. Co. i it !g4 t Y''a I i} 44 REVK.159 ("SHREVMKf) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT.2eeMe WFIRIBBURO, PA 17128-081! FILED-0rflCE (y Tp?7 9 AUG 19 FM 1: 20 ?Onn(n? 9 ` q- ?Oy? CUti1 it U vUUNTY PIZZA CHEFS PENNSYL` ANNA 4 W BIG SPRING AVE NEWVILLE, PA 17241-1302 .,n ..r, tad CL,LJ? C?&RC3 RZkL FU55() CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.18009261000 Notice Date: July 13,1999 Notice Number: 094-844399-07" ?-'- 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. a. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL L PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80282604 11.01.97 11-30-97 1 6.12 36.09 SALES 80282604 12.01.97 12.31-97 1 4.70 33.06 STILES 80282604 01-01.98 0131.96 1 6.42 67.61 SALES 80282604 02.0196 02.28.98 1 4.53 30.39 SALES 80282604 03.01-98 03-31-98 1 746.98 1,106.40 SALES 80282604 10.01.98 1031-98 1 4.03 20.05 SALES 80282604 11.01.98 1130.98 1 4.14 72.86 SALES 80282604 01.01.99 01.31.99 1 4.40 29.37 SALES 130282604 07-01.98 07.31.98 1 5.30 165.54 TOTAL: 784.62 1,668.36 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 07.23-99 The undersigned, the secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, cedillas 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 whw after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDIT IONS 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. SECRETARYOF EVENUE (OR AUTHORIZED DELEGATE) July 13,1999 DATE PART 2- TO BE RETURNED TO THE DEPARTMENT OF REVENUE COMMONWEALTH OF PENNSYLVANIA VS PIZZA CHEFS NOTICE OF TAX LIEN riled this day of at IT. LIENS FOR TAXES 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, asamended. Liens for Fuel Use Tax wise 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.SA. Section 1701 at. seq. (For decendants with date of death pro r1oo December Section 24 ens a101 rise der the eL seq.) a Inheritance and Estate Tax Liens for Stale, or Stale 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 AHDINTEHE.ceI GENERAL INFORMATION: cmoration Tax Liens provided under the Fiscal Code arse at the time of settlement (assessment) and are liens upon the franchises and property, both reel and personal, With no further Ditties. 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 rev'Mal until paid. Inheritance Tax I fens are liens on real estate which continue until tax is paid. T cmoloyer Vlohholding Tax Reattv Transfer Tax. Sales and Use Tat Linn d Fuels Tax. Fuel Usa 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 attar 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 pdorftyfrom the date of entry of record. PLACE W THE FILINGNOTICE F013M 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 ;s 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. ALUT_QMATIC Y.IVAL OF NOTICE AND PRIORITY OF NOTICE r.ENE agL RUI F 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 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 existing mortgages or liens which are properly recorded at the time that the tax lien is filed. $M 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 8: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and toss in rasped thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ArCOU 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 addhions 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, 1991, Interest is imposed at the following rates. C.S..F.R.C.L.CN1. • e% PER ANNUM 1DUE DATE TO PAYMENT DA C.L. O.R.. C.A.. S.T. - MPERANNUM/DUE GATE TO PAYMENT DA aL..N.F-,D.P,M.L -MPERANNUM(D--DATE TO PAYMENT DATE P.U.R„ • 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. EMT. •Y4 OF 1% PER MONTH OR FRACTION S.6 U. -314 of 1% PER MONTH OR FRACTION R.T.T. -a%PERANIUM NH A EST. •e% PER ANNUM L F.U.T. ;% PER MONTH OR FFIAC71ON C CF.T RT. M PER MONTH OR FRACTION O.F.T. -1B%PFA ANNUA For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will tabulate 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 MEREST RATE DAILY INTEREST FACTOR tnle2 THRU 1241192 20% .0005" 38 tnle3 THRU 1201193 16% :? lnlea THRU 1241194 11% 0003 41 ' 1 mm THRU 1241195 M . 54 . 1nle9THRU 1241198 B% .000247 Inlet THRU IWI,17 11% .0009w 1INa THRU 1241191 000247 101192 THRU 1241192 7% 000192 1n937HRU 1241194 9% ,0 00247 tnles THRU 12411911 7% 000192 11199 THRU 1241199 --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 = OF TAX DELINQUENT) NCEDAIL (INTEREST FACTOR)Efl OF DAYS