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Home My WebLink About99-07732_I No. l9- »3-? Civil Term 1. 1 i 11S. Court of Common Pleas Cumb. Co. r '1 j. I ? ty? 1 i y i ' i( I { I i f ? i REVK•159(695) REVOW" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE DEPT. 260946 HARRISBURG. PA 17126-0946 ATHENS DINER INC 5510 CARLISLE PIKE MECHANICSBURG PA 17055-2413 00 rK?F G_?n10 1 TAX TAX TYPE ACCOUNT ID PERIOD BEGIN ..... 18970850 11.01-41 4 CERTIFIED COPY OF LIEN - COURT OF COMMON PLEASOF - • • : I I+ ! CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1785842/000 Notice Date: December 8, 1999 Notice Number: 492.585.399.120.3 To the Prothonotary of said court: Pursuant to the laws of the be entered of record in yourecounty transmitted a cortitied copy of a lienf Pennsylvania, EVENT NUMBER 6 I 7 TAX TOTAL DUE DUE 61.56 INTEREST COMPUTATION DATE: 12.1899 delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and come erfn un id authorized TAX,INTEREST,ADDITIONSor PENALTIES therein due from such taxpayer and which, The copy of a lien undersigned, against the Secretary aboveetary of named Revenue (or an Pa commonwealth er demand r payment upon the taxpayer's property, amount 1 1,spe sonar, or both,las the case may be ADDITIONS or PENALTIES is a lien to favor ofthe rea Q. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE December 8, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS ATHENS DINER INC NOTICE OFTAX LIEN filed this day of at M. 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, 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 el. seq. (For decendams with date of death prior to December 13, 1982, liens arise underlhe 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 TAXE%MALI]E"HQINIEHESI GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both teal and personal, with no fudher 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. Inheritance Tax Lien=_ are liens on real estate which continue until tax is paid. Pam f 1 Inc me Tax molo er Withholding Tax Reahy Tran?for Tax Sales - •d FLols Taz FLeI Uso Tax Motor C rners Road Tax and Motorbus Tax liens are liens upon the iranchlses 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. R ACU -TKE.EILff["0T1CEEO9M 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. AUIOMAT"E-VHAt OF NOTICE AND PRIORITY OF NOTICE QENEAL_B.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 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 lability with which the property may be charged. j:XCE P TION• The Commonwealth does not maintain priority of lax liens over any existing mortgages or liens which are 12, po ly, corded at the time that the tax lien is filed. SEE Act of December P.L. 10 15. No. 138. RELEASE - 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 if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs In respect thermal; or (2) the liability has become legally unenforceable. EXCEPTION- Interest on Corporation Taxes is computed after a lien is paid. corn EMENT OF ACCOUNT The 'Total'column (Column 7) fat 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. II payment or settlement of account is made after the interest computation dale, the payment must include the lien filing costs and accrued Interest from the interest computation date to and through the payment dale. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C. 5.. F.F..C.L,C.N.I. • 0% PER ANNUM (DUE DATE TO PAYMENT DATE) C. I., G. R.. C.A.. S.T. -M PERANNUM (DUE DATE TO PAYMENT DA 6.L, N.E. G.P., M.I. • 1% M PER ANNUM E DATE TO PER MONTH OR FRACTION DUE DATET P U .R TO PAYMENT DATE) .. P.N.T.. EM.T. :T314 OF 1% PER MONTH OR FRACTION 4 OF 1% PER MONTH OR FRACTION 0.S.T. T. U. 81. PER ANNUM INH a EST. • 1%PPER ER ANNUM ONTH LF.T.. F.U.T. -1'.. PER MONTH OR FRACTION OR FRACTION O.F.T. .18•» 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 lax deficiencies using an annual interest rate that will vary from calendar year. Interest is Calculated on a daily basis at the following rates: DFUNOUENT DATE INTEREST RATE DAILY INtREST FACTOR 111192 THRU 1=11 e2 209. .00D54e 111193THRU1L21ro3 11% •000201 111194THRU12n1ro1 11? ?? '1195 THRU 12/31/85 11198 THRU 12/21188 0 .000274 000247 111187THRUIM1191 11% .47 111182 THRU12/31191 111193 THRU rot T •000192 1 11192 THRU IMI no 9'A .000247 111195 THRU IMInIWIN8 7a, 000192 lnre9 THRU 12n1roe ...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 = AX UNPAID DELINQ(UENT) X(DAI YTINTE EST FA(CTOR) NUMBER OF DAYS