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Home My WebLink About10-7498BUREAU OF COMPLIANCE PO BOX 260948 HARRISBURG PA 17128-0948 MECHANICSBURG DINER INC 4729 OLD GETTYSBURG RD MECHANICSBURG PA 17055-4326 Pennsylvania ~ DEPARTMENT OF REVENUE REVK-159 (12-09) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN ~~ " ~~~~ ~/~ / COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................1 6-1 704628/000 Notice Date :....................................October 20, 2010 Notice Number :...............................871-467-210-101-5 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 TAX TYPE ACCOUNT ID TAX TOTAL PER OD PE OD BE IN END EMPL 92150957 10-01-09 12-31-09 259.34 512.41 SALES 83141226 11-Ot-09 11-30-09 571.85 813.71 SALES 83141226 12-01-09 12-31-09 644.46 882.51 SALES 83141226 02-01-10 02-28-10 6.64 50.73 SALES 83141226 03-01-10 03-31-10 6.99 52.85 SALES 83141226 04-01-10 04-30-10 0.00 27.53 TOTAL: 1,489.28 2,339.74 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 2,367.24 -~ ..~~, -~ -- , . -,._ ~ ~. r ~7 ~ ~a `~ L'i GY . . !7.-'" c~ f""- f~-J ,.u.3 {-el INTERES`f CALCULATION DATE: 01-13-11 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 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. S ARY OF REVENUE (OR UTHORIZED DELEGATE) October 20, 2010 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MECHANICSBURG DINER 1NC 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 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 fuel 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 Dec. 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 Dec. 13, 1982, Dens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq. Liens for 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 (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 tax, employer withholding tax, realty transfer tax, sales and use tax, Gquki fuels tax, fuel use tax, moor carr~rs 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 rec€rrd'by the Prothonotary of the county where such property is situated. Such liens shall not attach to stock of goods, wares or merohandise regularty 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 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. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: Acxording to the Fiscal Code, the Notice of Lien is automatically revived and does not require reflling of the notice by the commonwealth. Any Notice of Lien filed by the commonweaNh shall have priority to, and be paid in fuN; before any Whey obligation, J ement, claim, lien or estate is satisfied from a subsequent judiaal sale or liability with which the property may be charged. EXCEPTION: The c~mmonweafttr does not maintain priority of tax liens over any existing mortgages or liens properly recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF 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 Gen imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment Qt the amount assessed together with aG interest and costs in respect thereof; or {2) the GabiNty has .became legally unenforceable. EXCEPTION: Interest on cerporation taxes is cakulated' after a lien is paid. SETTLEMEti1T' OF ACCOUNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of tax due (column 5) plus assessed additions and/or penalties acrd assessed and accrued interest up to the interest ca~ulation date on the face ofthis notice. If payment or settlement of accQUnt is made after the interest ca~ulation date, the payment must include th8 lien filing costs and accrued interest from the interest ca~ulation date to ark! through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the folbwing 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. P U R - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) - 1% PER MONTH OR FRACTION DUE DATE TO P . . .. P.I.T., E.M.T. ( AYMENT DATE) - 3/4 OF 1 % PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.QR.T. -1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For all taxes originally due and payable on and after Jan. t, 1982, the PA Department of Revenue will cak:ulate 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/182 THRU 12/31/82 20% .000548 1/1/83 THRU 12/31/83 16°~ ,000436 1/1/84 THRU 12/31/84 11% .000301 1/1/85 THRU 12/31!85 13°k .000356 1/1/86 THRU 12/31/86 10% .000274 1/1/87 THRU 1281/87 9% .000247 1/1RJ1 THRU 1281/91 11% .000301 1/1/92 THRU 1281/92 9% .000247 1/1/94 THRU 1281/94 7°~ .000192 1/1/95 THRU 1281196 9% .000247 1/1!99 THRU 1281/89 7% .000t92 1/1/00 THRU 1281/00 8°,6 .000219 1!1/01 THRU 1281ro1 9% .000247 1 /1/02 THRU 1281 /02 6 % .000164 1/1/03 THRU 1281!03 5% .000137 1!1!04 THRU'1281 iD4 4% .000110 1/1N5 THRU 1281/Q5 5% .000137 1/1/06 THRU 1281/06 7% .000192 1/1/07 THRU 1281/07 8% .000219 1!1/C~ THRU 1281/08 7% .000192 1/1/09 THRU 1281/09 5% .000137 1/1/10 THRU 1281/10 4°k .000110 ---Taxes that become delinquent on or before Dec. 31, 1981 , are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on ar after Jan. 1, 1982, are subject to a variable interest rate that changes each caten~r year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAiIp X (NIR OF DAYS DELINQUENT) X (DAILY I FAIR)