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HomeMy WebLinkAbout04-3664REVK-150 (12-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG. PA 17128-0940 BLONDZES ZNN INC HIGH ST CARLISLE PA 17013-2923 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2468088/000 Notice Date: July 18, 2004 Notice Number: 843-623-104-071-3 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 SALES 21500809 10-01-03 10-31-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 545.00 712.70 TOTAL: 545.00 712.70 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 07-28-04 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 property, real, personal, or both, as the case may be. SECRETARY OF ~,ekff'JUE (OR A UTHORIZE~..,[2ELEGATE) PART 1 - TO SE RETAINED BY RECORDING OFFICE July18,2004 DATE COMMONWEALTH OF PENNSYLVANIA VS BLONDIES INN INC NOTICE OF TAX LIEN flied this day of LIENS FOR TAXE~_ 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 t 112-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 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 Tax Act 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, (75 PA C.S. 9815). LIENS FOR TAXES, PENAL~TIE D I~ 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, ',~th no furlher 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 ,~lthout filing of revival until paid. inheritance Tax Liens are liens on rea[ estate which continue until tax is paid. Personal tnseme Tax, Employer Withholding Tax. Realty Transfer Tax, Sales and Use Tax. Liauid Fuels Tax, Fuel Use Tax, Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayere, 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 merchand[ce regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FI IN NOTI EF R PLACE OF FILING: The notice of lien shall be filed: ia) in the c~se of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and lb) in the case ct 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 F~ GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rattling of the Notice by the Commonwealth. Any Notice of Lion tiled by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale 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 which are properly recorded at the time that the tax lien is filed. S~ Act of December 12, 1994, P.L. 10t§, 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 o~ payment of the amount assessed together with all interest and costs in respec thereof; or (2) the liability has become legally unenforceable. EXCEPTION Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Liel comprises the balance of Tax Due (Column 6) plus assessed additions and/e penalties, and assessed and accrued interest up to the interest computatio, date on the lace of this notice. If payment or settlement of account is made after the interest computation dat~ the payment must include the lien tiling costs and accrued interest from th interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest imposed at the following rates. C,S, F F., C.L, C.NI - 6% PER ANNUM (DUE DATE TO PAYMENT SATE) Cl., G.R, O A, ST - 6% PER ANNUM fDUE DATE TO PAYMENT DATE) S,L, NE G P., M.I - 6% PER ANNUM (DUE DATE TO PAYM~a'cr [3ATE) PU.R 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE P.IT, E.M.T - 3/4 OF 1% PER MONTH OR FRACTION S & U - 314 OF 1% PER MONTH OR FP~,CTION For a(I taxes that are originally due and payable on and after January 1, 19~ 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 calculated on a daily basis at the following rates: ---Taxes that become delinquent on or before December 31, 1981 will ret a constant interest rate until the detin(luent balance is paid off. ---Taxes that become delinquent on or alter January 1, 1982 are subject variable interest that changes each calendar year. ---interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMSER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)