The URL can be used to link to this page

Home My WebLink About08-6621REVK-159 (07-08) REVOOOK9 BUREAU OF COMPLWNCE PO BOX 280948 HARRISBURG PA 17128-0948 1Qd.~~e~~,W Ci!2 y ~ Y5 ~ 1~ 2/Lg3.Z THAI PALACE 3608 MARKET CAMP HILL PA 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 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 84048564 01-01-08 03-31-08 1 1,482.13 1,806.11 TOTAL; 1,482.13 1,806.11 FILING FEE(S): 19.00 r~ C~ ~ '~ _ ca '~l ? °~ , - ~ T i11 '-_, ~a i~ ~- ' _ `~s, ,. ~f-~ > ,,. ti "^r INTEREST COMPUTATION DATE: 11-08-08 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 Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. i~~ ARY OF REVENUE (OR UTHORIZED DELEGATE) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN ~ . ~ 8• ~~ ~r ~~ Tom... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~, ~•,... t ~ -,. .r ;:, EIN: 27-0133094/000 S T Notice Date: October 29, 2008 1 701 1 - 4323 Notice Number: 744-923-808-102-4 October 29, 2008 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS THAI PALACE NOTICE OF TAX 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 In~me 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 Realty 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 Fuef 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 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). L TENS FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Comoration 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. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income TaY. Employer Withholding TaY Realty Trar~fer Tax Saes and Use Tax. Liquid Fuels Tax Fuel Use TaY Motor Cmr+iers Road rtaY end 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 lien has priority from the date of entry of record. PLACE 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 of the Prothonotary of the county In which the property sufryect 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. AI~_T_OMATIC REVIVAL OF NOTICE AND PRIORITY of NaTICF GENERAL RULE: 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 shell have priority to, and be paid in full, before any other obligation, judgelnertt, claim, lien, or estate is satisfied from a subse uent judiaal sale or IiabiHty with which the property may be charged. j"XCEP The Commonweath does not maintain priority of tax liens over any existing mortgag es or liens which are properly recorded at the time that the tax lien is filed. $~F: Act of December 12, 1994, P.L. 1015, No. 138. I:l~ ~I ~_F-3 ~i13>~I ~~1 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 hen 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 thereof; or (2) the liability has become legally unenforceable. j~(GEPTION: Interest on Corporation Taxes is computed after a lien 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 lax Due (Column 6) plus assessed additions andJor penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment ar 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., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1 % PER MONTH OR FRACTION R.T.T. - 6M" PER ANNUM INH & EST. • 6% 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. - 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 tax deficiencies using an annual interest rate. that wdl vary from calendar year. Interest is calcu~ted on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1182 THRU 12!31/82 20% .000548 1/1!83 THRU 12!31/83 16% .000438 1!1/84 THRU 12/31/84 11% .000301 1!1lBSTHRU 12/31/85 13% .000356 1 /1/86 THRU 12/31 /B6 10% .000274 1 /1/87 THRU 12/31 /87 9 % .000247 1/1!88 THRU 12!31/91 11% ,000301 111/92 THRU 12/31/92 9% .000247 1/1/93 THRU 12/31!94 7% .000182 111195 THRU 12/31/98 9% .000247 1/1/98 THRU 12/31/99 7% .000192 1/1/00 THRU 12!31/00 8% .000218 1/1!01 THRU 12131101 9% .000247 vvo2 THRU tz/31roz s% .oootsa 1/1!03 THRU 12/31/03 5 % .000137 1!1!04 THRU 12131!04 4% ,000110 1/1N6 THRU 12/31N5 5% .000137 vi/o6 THRU 12/at~s 7% .o0ot92 1 /1/07 THRU 12/31/07 8 % .00019 1!1/08 THRU 12/31/08 7% .000192 ---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 tnl~ws: INTEREST` _ (($ALA/~E pF TAX UNPA~?) X((NUMB~R t~ DAYS DELtNOUEN'1) X (DAFLY tNTE1~EST f~Af'TOR)