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HomeMy WebLinkAbout10-7696~o_~~q~ BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 i~~~E0~1J~~rICE rr THE PROTHQ~~3T~~~~" 2D [ ~ DEC I +~ PM f : 39 ~'UMBCR~.AP~Q CIlU~a1- ANNIES BREAKFAS~~~L~~,~j~; 6981 WERTZVILLE ROAD ENOLA PA 17025 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 :................................................ 20-5561935/000 Notice Date :....................................October 25, 2010 Notice Number :...............................455-088-310-102-5 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 PE OD PE OD BE IN END EMPL 93285244 04-01-07 06-30-07 1,064.01 1,815.23 TOTAL: 1,064.01 1,815.23 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 1,842.73 INTEREST CALCULATION DATE: 01-23-11 ~I~i a°~D ~gg~a-~ ~a~li7 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. October 25, 2010 S C ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS ANNIES BREAKFAST & LUNCH 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 withhoking 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 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, liens arise under the Inhentance 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) aril 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, I fuels tax, fuel use tax, motor carriers road tax and motorbus tax liens are liens upon the franchises as wail as real and personal prop8rty of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the ceunty where such property is situated. Such liens shalt not attach to stock of g©ods, wares or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has pnorrty 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 Gen is situated. A T TIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: Acx~rding t0 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 c:Qmmonweakh Shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien or estate is satisfied from a subsequent judiaal sate or liability with which the property may be charged. EXCEPTION: The commonwealth does not maintain priority of tax liens over any existing mortgages or liens properly recorded at the bme 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 lien 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 IiabiGly has beoome legally unenforceable. EXCEPTION: Interest on corporation taxes is calcu~ted after a lien fs paid. SETTLEMENT 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 and assessed and accrued interest up to the interest caculation date on the face of this notice. If payment or settlement of acxount is made after the interest ca~ulation date, the payment must include the lien filing costs and accrued interest from the interest calculation date to and through the payment date. For any delinquent taxes due on or before Dec. 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°k 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. 8 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°h PER MONTH OR FRACTION M.C.R.T. - 1 % PER MONTH OR FRACTION O.F.T. - 18°h PER ANNUM For all taxes originally due and payable on and after Jan. 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 caculated 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 12131/63 16% ~~~ 1/1/84 THRU 12131/84 1 t % .000301 1 /1185 THRU 12/31 /85 13 % •000356 1/1/86 THRU 12!31/86 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°k .000247 1 /1/94 THRU 12/31 /94 7 % .000192 1/1/95 THRU 12/31/ 9% .000247 1 /1!'99 THRU 12131/98 7°h .000192 1!1!00 THRU 12/31/00 8°~ •006219 1/1/01 THRU 12131/01 9°k .000247 1/1!02 THRU 12/31/02 6% .000164 1/1/03 THRU 12/31/03 5% .000137 1 /1/04 THRU 12/31 /04 4% .000110 1/1105 THRU 12/31/05 5% .000137 111/06 THRU 12/31/06 7% .000192 1nro7 THRU 12/atro7 8°~ .ooo2ls 111 /08 THRU 12131 /OB ~ •000192 1!1/09 THRU 12/31/09 5% .000137 1 /1 /10 THRU 12!31 /10 4% .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 or after Jan. 1, t982, are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE Of TAX UNPAID X (NUMBER OF DAYS DELIN(ltlEN'17 X (DAILY f1~'fi$T ~AC'rOR)