HomeMy WebLinkAbout01-6906REVK-159 ($-01) REV000K~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
DEFT, 280948
HARRISBURG, PA 17128-0948
~..,.., //~t ~11
SCHENKS PASTRY SHOPPE ZNC
5.303 E TR]:NDLE RD
HECHAN]:CSBURG PA 17055-5525
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 25-1772158/000
Notice Date: November 3, 2001
Notice Number: 260-338-301-102-9
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
TAX TYPE
EMPL
SALES
SALES
SALES
SALES
2
ACCOUNT ID
182353O9
18235309
21566192
21566192
21566192
21566192
TAX
PERIOD
BEGIN
04-01-01
03-01-01
04-01-01
05-01-01
06-01-01
TAX
PERIOD
END
06-30-01
03-31-01
04-30-01
05-31-01
06-30-01
EVENT
NUMBER
TOTAL:
FILING FEE(S):
TAX
DUE
0.00
0.00
139.86
122.53
139.27
154.28
555.92
TOTAL
DUE
1,020.64
266.78
216.76
185.94
199.93
209.90
2,099.95
9.00
INTEREST COMPUTATION DATE: 11-13-01
of Pennsylvania, certifies this to be a true and correct
The unders gned ....... a +~vnav r for unpaid TAX, INTE , ~ ~.~T ,.n-ca~T Ar)DITI or PENALTIES is a lien in
~PeYr ~;~; ~; i~y~n~st ithv~enr~aO~l~nm~t~Paa~ae~,sl ~o~3em~U,;,~r;;,, or both, as the case may
Commonwealth of ~e sy
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
November 3, 2001
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
SCHENKS PASTRY SHOPPE INC
filed this
NOTICE OF TAX LIEN
at
day of
m.
Liens for Corporation Taxes adse under Section 1 of the Fiscal Code,
P,S. Se~on 1404, as amended. 401 72
Liens for Pemonal InCome Tax and Emplovar Wffh
Section 345 of . holding Tax ari
.... ., : the Tax Reform Code of 1QTt ../..~ ;~ ~ . se under
-,,,=.u~u. --,, -= ~-.o. section 7345, as
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 Sect/on 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. 9815).
Liens for Inheritance Tax and Estata Tax arise un
Estate Tax Act of 1982, Act of D ............. der the Inheritance and
~.=,.uer ~.~, ]yuz, p L. 1086 No 225 Section
1 et, seq,, 72 PA. C.S A. Section 1701 et. sea. (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. Sect/on 2485 - 101 et, seq.).
pLien..s for State, or State and Local SaFes, Use and Hotel Occupancy Tax and
ublic/ransportation 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 adse under Chapter 98 of PA Vehicle Code, (75
PA C,S. 9815).
UENS FOR TAXES. PENALTIES AND IN3
GENERAL INFORMATION:
Comoration Tax Lieq~. provided ??der the Fiscal Code arise at the time of
settlement (assessment) and are hans upon the franchises and
validity without filing of revival until paid emams m lull force and
J]3~d~Gg~ are liens on real estate which continue until tax is paid.
~ liens are liens upon~
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 lie · ·
of entry of record. · n has pnonty from the date
.~.ACE OF THE FILING NOTIC. E_EOFT-
PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real
Property, in the office of the Prothonotarv of the County in which the propert,j
subject to the lien is situated and (b) in th~ case of Personal Properly, whether
tangible or intangible, in the office of the Prothonotary of the county in which
the property subject to lien is situated.
automaticell reviv g Fiscal Code, the Notice of ' '.
Commonweay th ~edv ~aln~?.'*-d°-*? .not _r. eq.u!re refiling of the Notice Lh~n*h~
,p. nonty to, and be Da d in full ~--,--- - ?.y the .C. ommonwealth shall h
i en, or estate s e=:~o~;~.~ ~.-"' _u~,lure any O~er Obligation, 'ud em a. ve
..... ,~ .u., ,~ subs . . . J. g. ent, claim,
the property may be charoed ~yr,~q~,e,-,n,t,j.u~c~ial-sale or llab ty with which
maintain priority of tax lie~l- ~-~ ~ne UOmmonwealth does n
proper y recorded at the *;2~-- u~v_~.r~ny, exl.stin.g mortgages or liens which air°~t
12, 1994, P.E. 1015, NO. ;~ ,,al me ~ax hen is filed. ~ Act of Decem~'~
Subject to such regulafion as the Secretary or his delegate may prescribe the
Secretary or his delegate may issue a certificate of release of any an impose((~
with respect to any tax if: (1) the liability is satisfied, satisfaction Consisting
payment of the amount assessed together with all interest and Costs in respect
thereof; or (2) the liability has beCome legally unenforceable. ~
Interest on Corporation Taxes is Computed after a lien Js paid.
~TrLIEMENT OF ACCOUNT
The "Total" column (Column 7) for each type of tax I sted on th s Notice of Lien
Comprises the balance of Tax Due (Column 6) p us assessed additions and/or
penalties, and assessed and accrued interest up to the interest Computation
date on the face of this notice.
/fpayment or settiementofaccountismade after the ntarest 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
~mposed at the following rates.
a L, N.E.' G.p.; M.i.
P.U.R.. - 1% PER M(~"'~ ~)~,.u~ i,.~._T.O. PAYMB~T DATE)
,.~.T.. E.~.T. - ~, O~ I~ ,~R U~"'~ '~",~50AT~ TO ,A~,a~rr CAm
For all taxes that are originally due and payable on and after Janu
the PA Department of Revenue ~. ~, ........... ary 1, 1982,
· .-, ~,-...u~aie ually In~erast on all tax
deficiencies using an annual interest rate that will vary from calendar year.
Interest is ce/culatad on a dally basis at the following rates:
1/1/82 THRU 12/31/82
1/1/83 THRU 12/31/83 20%
1/1/84 THRU 12/31/84 16% .00054B
1/1/65 THRU 12/31/85 11% .000438
1/1/86 THRU 12/31/86 10% .000301
10% .0003~6
1/1/87 THRU 12/31/87 .000274
1/I/88 THRU 12/31/81
1/I/82 THRU 12/31/82 11% .000247
1/1/93 THRU 12/31/94 0% .000301
1/I/95 THRU 12/31/98 7% ,000247
1/1/89 THRU 12/31/89 0% .00019~
1/1/00 THRU 12/31/00 7% .000247
1/1/01 THRU 12/31/01 8% .000192
0% .00021g
---Taxes that become delinquent on or before December 3 .ooo~. .
' aConstantinterestrateuntilthedalinquentbalanceispald'loff.lg81 w~llremam
---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 = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)