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Home My WebLink About09-1969REVK-159(12-oa)REVOOOK9DOCEXEC COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG P ~ ,za-os4a C.~Tp !Q ~ ` ~ . , ~ t Cpl ~ ~ CERTIFIED COPY OF LIEN ~~~I''Y~ -+7 ~~4. ov ~1.. ~~ ~S/SS,~ ~ C~1 !~ COURT OF COMMON PLEAS OF a22,Q(~ CUMBERLAND COUNTY, PENNSYLVANIA SPRING ROAD PIZZA INC EIN :...............................................04-3714226 15 4 8 SPRING R D Notice Date :....................................March 22, 2009 CARLISLE PA Notice Number :...............................734-028-309-031-7 17013-1562 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 BEGIN END SALES 82500436 08-01-08 08-31-08 1 2,112.61 2,707.66 SALES 82500436 09-01-08 09-30-08 1 1,847.65 2,265.76 TOTAL: 3,960.26 4,973.42 FILING FEE(S): 19.00 C'7 r`'' _~ -- ~--~ RAJ .~ ,- ~ F -.,:.~ = f 1 =Yr~ ,{ } ~~ ___ .i. - : r: ..-. .. ~ ~,w~ ` f71 ~.,..~ `. "S`. INTEREST COMPUTATION DATE: 04-01-09 The undersigned, the Secretary of Revenue or 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 penaRies therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid tax, interest, additions or penaRies 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~Z~ ARY OF REVENUE (OR UTHORIZED DELEGATE) March 22, 200 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE f?L,~,C~ FQ THE FIIr,,1~ICs.1~OTICE F , PLACE OF FILING: The notice of lien shall be filed: a In the case of Real COMMONWEALTH OF PENNSYLVANIA ( Property, in the office of the Prothonotary f~ the cgbety m which ,~operty VS subject to the lien is situated and (b) in ftte case ~f Personal >srope , vJhether tangible or intangible in the offi of the Prothonotary ;of the courriy in which SPRING ROAD PIZZA INC the property subject to lien i8situed. NOTICE OF TAX LIEN filed this at m. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: Accordng to the Fiscal Code, the. Notice of Lien is automatically revived and does not require refdinp 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 CommonweaRh 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. SEE: Act of December 12, 1994, P.L. 1015, No. 138. day of RELEASE OF LIEN 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 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 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 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 settlement (assesarrrent) 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 Taxi. Employer Withhakfina T ~, Tax liens are flene upon the, frarlchl5keas as wed ae rea! pertsn recroo~rd b the~Peoython~ot~ary of the~cou18y wherebsudl ~~ ais situated zind shall not attach to stock of goods, wares or merchandise~reeg~ularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. 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 congisting of payment of the amount assessed together with all irrteresY and cysts in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: 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 includes the balance of tax due (Column 8) plus assessed adlfitlons and/or penalties and accrued interest up to the computation date on the face of this notice. If payment or settlement of accoum 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. - 8%PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. P.U.R.. - 8% PER ANNUM (DUE DATE TO PAYMENT DATE) -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. 8 U. - 3/4 OF 1 %PER MONTH OR FRACTION R.T.T. - 6%PER ANNUM INH 8 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, 19 the PA Department of Revenue will calculate daily interest on all t deficiencies using an annual interest rate that will vary from calendar ye Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12131/83 16% .000438 1/1/84 THRU 12!31/84 11% .000301 1/1/85 THRU 12/31/85 13% .000356 1/1/86 THRU 1~/31l86 10% .000274 1!1/87 THRU 12/31/87 9% .000247 1/1!91 THRU 12/31/91 11 % .000301 1/1/92 THRU 12/31/92 9% .000247 1/1/94 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31/98 9% .000247 1/1199 THRU 12/31/99 7% .000192 1/1/00 THRU 12/31/00 8% .000219 111/01 THRU 12/31/01 9% .000247 1/1ro2 THRU 12/31ro2 s% .000164 1/1/03 THRU 12/31/03 5% .000137 1/1/04 THRU 12/31/04 4% .000110 1/1/05 THRU 1?131/05 5% .000137 1/1/06 THRU 1219i/08 7% .000182 tnro7 THRU 121a1ro7 s% .000219 1/1/O6THRU 12191/06 7% .000192 1/1/09 THRU 12/31/09 5% .000137 ---Taxes that become delinquent on or before Dec. 31, 1981 aze subject t a constant interest rate until the delinquem balance is paid off. ---Taxes that become delinquent on or after Jan. 1; 1982 are subject to variable interest rate that changes each calendaz year. ---Interest is calculated as folbws: INTEREST = (BALANCE OF TAX UNPAIDyy X (NUMBB~ OF-DAYS DELINQUENT) X (DAILY 1NTER~BT P~-C'['OI`l~ 82, ax ar. 0 a