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Home My WebLink About04-3682COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA R & R ESTINODIRY ENTERPRISE 111 WALNUT DALE RD SHIPPENSBURG PA 17257-9693 EiN: 25-18§6129/000 Notice Date: July 18, 2004 Notice Number: 842-922-104-071-3 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. I 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END EMPL 90771421 07-01-01 09-30-01 EMPL 90771421 10-01-01 12-31-01 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE 1 412,05 782.09 I 469.11 880,94 TOTAL: 881,16 1,663.03 FILING FEE(B): 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 e true and correct copy of a lien against the a~ove 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 bot~, as the case may be. PART 1 - TO BE RETAINED BY RECORDING OFFICE July 18, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS R & R ESTINODIRY ENTERPRISE NOTICE OF TAX LIEN tiled this at day of LIENS FOR TAXES Liens for Corporation Taxes arise under Sectioo 1401 of the Fiscal Cede, 72 P.S, Section 1404, as amended. Liens for Persona[ 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 261 I-M, as amended. Liens for Fue~ Use Tax arise under Section 13 of the Fusf 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 I 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 Rote[ Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of Mamh 4, 1971, NO. 2 as amended, 72 P.S. Secf~oo 7242. Liens for Motorbus Road Tax sdse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES, PENALTIES ANI3 INTEREST GENERAL iNFORMATiON; Cob~ratioo Tax Liens provided under the Fiscal Code arise at the time of se~ement (assessment) and are liens upon the french{sas end prepady, both real and persensf, 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 rev/vel until paid. ~hedtance T~LLi~ are liens on real estate which continue until tax is paid. Personal Income Tax. Emoloyer Withholding Tax, Realty_Transfer Tax, Sa~es and Usa Tax, Lic~uid 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 taxpayers, 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 merchandise regularly used in the ordinary course of business of the taxpayer. The lien has pdority from the date of entry of record. P FTN F I N CE 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 su~ect to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prcthonota~y of the county in which the property subject to lien is situated, A T~REVIVAL OF NOTICE AND PRIORITY OF NOTICI[ 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/lied 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 iudicial sale er 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 propedy recorded at the time that the tax lien is filed. _S_F_~E; Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certiticate 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 liability has become legally unenforceable. EXCEPTI~i Interest on Corporation Taxes is computed after a lien is paid. SE'CrLEMENT OF ACCOUNT The "Torsi" 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 penalties, end 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 tiling 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 imposed atthe following rates. C.S., F F. C L., C N.I - 6% PER ANNUM (0UE GATE TO PAYMENT ~ATE) CJ, G.R, C.A, S.T. - ~% PER ANNUM (DUE CATE TO PAYM ~IT DATE} O F.T - 18% PER ANNUM For all taxes that are edginatiy due and payable on and after January 1,1982, the PA Department of Revenue will calcolate daily interest oo all tax detic[encies using an annual interest rate that will vary from calendar year. interest is calculated on a daily basis at the fo{lowing rates: ---Taxes that become delinquent on or before December 31, 1981 will re~ a constant interest rate until the delinquent balance is paid off. ~--Taxec that become delinquent on or after January 1, 1982 are subject vadaple interest that changes each calender year. -~-Interest is c~lcu~atad as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMSER OF DAYS DELINQUENI') X (DAILY INTEREST FACTOR)