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HomeMy WebLinkAbout11-0041~~- ~ ~ C~v~tTerr Pennsylvania ~ DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 ,._ , 1"1 ~ ~- ~ ,r REVK-159 (12-09) REVOOOK9 DOCEXEC HARRISBURG PA 17128-0948 ~~ ~ ~,,~ {.r ~ +J ~ ~:~~ ~~~ ~~~ t ;-3~s`,.'~ g~~~4~~ r CERTIFIED COPY OF LIEN ~ 14.0o AD PLF'F iQtl JA~d -t~ ASR 1~: C,~, e~ 5soaeo ~'UMBERLAI~i~ ~~~~~~ ~~' COURT OF COMMON PLEAS OF ~'~ x53150 ~~,~~SYL~~P~~~~ PENNSYLVANIA OUNTY, DOUGH BALLS INC EIN :................................................27-1375458/000 70 0 VALLEY ST Notice Date :....................................September 26, 2010 Notice Number :...............................150-624-910-092-1 ENOLA PA 17025-1612 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 2 ACCOUNT ID 3 PERIOD BE N 4 PER OD END 5 TAX 6 TOTAL SALES 84957086 01-01-10 03-31-10 1,852.42 2,235.58 TOTAL: 1,852.42 2,235.58 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 2,263.08 INTEREST CALCULATION DATE: 12-20-10 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 thel'sin 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''~~ S C ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 26, 2010 DATE S COMMONWEALTH OF PENNSYLVANIA VS DOUGH BALLS INC NOTICE OF TAX LIEN filed this day of at m. PLACE OF THE FlLING NOTICE Ft~RM 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. AUT )Mt 'FLC ~VIVAL OF NOTICE AND PRiORf!'Y OF NOTICE 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 shall have priority to, and be paid in full, before any other obkgiattion, judgement, claim, lien or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The cemmonwealth does not maintain priority of tax liens over any existing mor~ages 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 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 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 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, empoyer withholding tax, realty transfer tax, sales and use tax, liquid fuels tax, fuel use tax, motor carciers road tax and rrxAorbus tax liens are liens upon the franchises as well ~ real and personal property of taxpayers, but only after they have been entered and docketed of recerd by the Prothonotary of the county where such property is situated. Such liens shall not attach to stock of good, 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. 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 aH interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on corporation taxes is Calt~leted et a I'ren rs paid. SETTLE.4~ 4~~FOUNT The "Total" celumn (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 cak:ulation date on the face of this notice. If payment or settlement of account is made after the interest ca~ulation date, the payment must inCktde the lien filing costs and accrued interest from the interest cak:ulation 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.l., G.R., C.A, S.T. - 6% PER ANNUM (OUE 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 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. - 6% 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 0. F.T. - 18% 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 defiaencies using an annual interest .rate that will vary from calendar year. Interest is cak:ulated on a daily basis at the folknlving rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/62 THRU 12/31/62 20% .000548 1 /1/83 THRU 12/31 /83 16 % .Oppg3g 1 /1/84 THRU 12/31 /84 11 % .000301 1 /1/85 THRU 12/31 /85 13 % .000356 1/1/86 THRU 12!31/66 10% .000274 1 /1/87 THRU 12!31 /67 9% .000247 1/1191 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 /98 9% ,000Y47 1/1x99 THRU 12/31!99 7% .000192 1/1100 THRU 12/31100 B% .000219 1/1/01 THRU 12/31/01 9°,6 000247 1/1/02 THRU 12/31/02 6% .000164 1!1/D3 THRU 12/31/03 5% .000137 1/1/04 THRU 12/31104 4% .000110 1/1/05 THRU 12131A5 5% .000137 1/1/06 THRU 12/31/06 7% 1l110'~ THRU 12/31107 8% 19 v1/os THRU 12r~1ro6 7% .000192 1/1/D9 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 otter Jan. 1, 1982, are subject to a variable interest rate that changes each' cAlerxlar year. ---Interest is calculated as folbws: INTEREST = (BALANCE ~ TAX UNPAID X (NUMB>cR OF DAYS DELIN©UEN7) X (DAILY 11~$T ItAC70R)