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HomeMy WebLinkAbout01-2563BUREAU Of COMPLIANCE DEPT 28O946 COMMONWEALTH OF PENNSYLVANI DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INN AT HOLLY INC $1 S BALTIMORE AVE MT HOLLY SPGS PA 17065-1504 EIN: 25-~ 828515/000 Notice Date: April 23, 2001 Notice Number: 688-970-101-041-8 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 TAX TYPE ACCOUNT iD TAX TAX PERIOD PERIOD BEGIN END EMPL 90146320 07-01-00 09-30-00 SALES 81127095 10-01-00 10-31-00 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 948.67 1,331.77 1 2,098.02 2,495.30 TOTAL: 3,046.69 3,827.07 FILING FEE(S): 9.00 iNTEREST COMPUTATION DATE: 05-03-01 The undersigned, the Secretary of Revenue (or an 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 properly, real, personal, or both, as the sase may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April83,2001 DATE COMMONWEALTH OF PENNSYLVANIA INN AT HOLLY INC NOTICE OF TAX LIEN filed this at day of 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-O of the Tax Reform Code of 1971, 72 P.S. Section 81 t2-C, as amended. Liens for Liquid Fuels Tax arise under Section t3 of the Liquid Fuels Tax Act, 72 P.S. Section 26f l-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 TaxAct 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, (78 PA C.S. 9815). LIENS FOR TAXES PENALTIES AND INTERE,~ GENERAL INFORMATION: Corporation Ta~ 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 fur~ther 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 Jiens on rea~ estate which continue until tax is paid. _Personal Income Tax. Employer Withholding Tax, Realty Transfer Tax, Sales and Use Tax. Liquid Fuels Tax. Fuel Use Tax, Motor Carriers Road Tax and Motorbus Taxx 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 record by the Prothonotary of the county where such properly 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 lien has priority from the date of er~ry of record. PLACE OF THE EILING NOTICE F_ORM PLACE OF FILING: The notice of liar1 sh~dl he fiNed: (a) In the case of Real Property, in the olfice of the Piothonotary of the county in which the propedy subiect to the lien is situated and h) n the case of Personal Properly, whether tangible or intangible, in the office of tbs Prothonotary of the couoty in which the properly subiect to lien is situated. AUTOMATIC REVIVAL CE NO_T!CE~AND_PRIORITY CE t,I~T!C E GE_NERA~L ~RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require retiring 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 sabsfied from a subsequent judicial sale or liability with which the property may he charged. EXC~EPT~I©N~ The Commonwealth does i~ot maintain priority of tax liens over any existing mortgages or )ions which are properly recorded at the time that the tax lien is filed. SEE: Act of December 12, 1994, P.L. t015, No. 138. R~EL~ASE O? LI~EN 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, satisfastion consisting of payment of the amount assessed together with afl interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCE~PT~ION: Interest on Corporation Taxes is computed after a lien is paid. SE~I'L[~MENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or peDalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement of account 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 imcosed at the following rates. CS.FF GL,CNI 6~PERANNUM(DUEPATETOPAYMENTDATE) C I G.R, C A, S T - 6 ,~ PER ANNUM (DUE DATE TO PAYMENT BATS} 8L., N.E, G P MI - 6% PER ANNUM (DUE PATE TO PAYMENT DATE) PU R.. 1% PER MONTH OR FRACTION (CUE DATE TO PAYMENT DATE) OF.T - 18% PSR ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daity 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 DALLY iNTEREST FACTOR ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January t, 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)