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Home My WebLink About03-6636DOE & JERRYS [NC 902 N FRONT ST WORHLEYSBURG PA COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN ct OOURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 170q5-1025 EIN: 25-1845930/000 Notice Date: December21,2003 Notice Number: 334-294-903-121-6 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. 1 2 3 4 TAX TYPE ACCOUNT iD TAX TAX PERIOD PERIOD BEGIN END EMPL 90359005 01-01-01 03-31-01 EMPL 90359005 04-01-01 06-30-01 SALES 81349411 01-01-03 01-31-03 SALES 8~349411 04-01-03 04-30-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 828.37 940.36 ' I 1,268.64 1,505.50 I 0.00 391.77 1 0.00 102.59 TOTAL: 2,097.01 2,940.24 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 12-31-03 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 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 PennsyJvania upon the taxpayer's property, reaJ, personal, or both, as the case may be. (OR AUTfHOR ZE TE) PART 1 - TO BE RETAINED BY RECORDING OFFICE Decamber21,2003 DATE COMMONWEALTH OF PENNSYLVANIA VS DOE & JERRYS INC NOTICE OF TAX LIEN filed this at day of LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, aa amended. Liens for Pemonaf 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 cf 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 261 I-M, as amended. Liens for Fuel Use Tax arise under Section 13 cf 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 et. 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 FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of sefflement (assessment) and are liens upon the franchises and property, both real and personal, '~lth no further notice, The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lian remains in foil force and validity without filing of revival until paid. JJ3_heritance Tax Liens are liens on real estate which continue until tax is paid. Personal income Tax, Emaioyer Withholding Tax. Realty Transfer Tax. Sales and Use Tax, Liquid Fuels Tax. Fuai Use 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 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 lian has priority from the date of entry of record. ~LACE OF~THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) in the case of Real Property, in the office cf the Prothonotary of the county in which the property subject to the lien is situated and (bi 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. ~,U_TOMATIC REVIVAL~OF NOTICE AND PRIORITY OF_NOTICE GENERAL RUL~ Acoord[ng to the Fiscal Code, the Notice of Lien is ~u{omaticelly revived and does not require refiting 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, udgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with wh ch the property may be charged. F~Y~[.PT!OH: The Commonwealth does not maintain priority of tax liens over any existing mortgages or I[ans which are properly recorded at the time that the tax llen is filed. SEE: Act 0f December 12, 1994, P.L. 1015, No. 138~ RELEASE OF LIEN Subject to such regulation as the Secretary or his daiegate 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 ~/~th 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. S~F~_TTLEMENT 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. 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 computafion date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the foJJowing rates. c.s., F.F., C.L., C.N.I. - 6% PEn ANNUM (DUE DATE TO PAYMENT CATE) For att 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: ---Taxes that become delinquent on or before December 31, 1981 will remai a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquant on or after January 1, 1982 are subject to variable interest that changes each calendar year. ---interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NLIMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)