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HomeMy WebLinkAbout11-5222BUREAU OF COMPLIANCE FILED-OFFICE PO BOX 280948 HARRISBURG PA 17128-0948 OF THE PROTHONOTARY 2011 JUN 23 PM 1: 20 CUMBERLAND COUNTY CONFIT ON MARKET LLC 2138 MARKET ST CAMP HILL PA 17011-4706 pennsylvania DEPARTMENT OF REVENUE REVK-159 (12-10) REV000K9 DOCEXEC CERTIFIED COPY OF LIEN ll- S COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 77-0696835/000 Notice Date: .................................... March 20, 2011 Notice Number: ............................... 910-411-411-031-5 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 PERIOD TAX PERIOD TAX TOTAL BEGIN ND SALES 84249614 09-01-10 09-30-10 1,765.33 2,209.08 TOTAL: 1,765.33 2,209.08 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 2,236.58 INTEREST CALCULATION DATE: 06-13-11 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. S XPATAR REVENUE (OR AUTHORIZED DELEGATE) March 20, 2011 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE Q } ? 14.00 ('?C,ti4-(eK4ly? ?w (Z1? o1?p°i`I COMMONWEALTH OF PENNSYLVANIA VS CONFIT ON MARKET LLC 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 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 at. 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, employer withholding tax, realty transfer tax, sales and use tax, liquid 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. Such hems 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 entry of record. PliAM OF THE NJOBOTICE FORA PLACE OF FILING: The notice of hen shah be filed: (a) In the case of real property, ,in ? of Prothonotary of the county in which the property 5utiject 16 th&46n tkuWiid; and (b) in the case of personal property, whether tangible or intangible, in the office of the Prothonotary of the county in which ttie property WbVct1*AW is situated. AMMM 1fIVA± of NOTicE ANA MURO OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refihng 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, j nt, claim, hen or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The commonwoalth does not maintain priority of tax liens over any existing mortgages or hens properly recorded at the time that the tax lien is'fifed. 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 liability has become legally unenforceable. EXCEPTION: Interest on corporation taxes is calculated after a lien is paid. SE,jjj W OF ACCOUNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien inckides the balance of tax due (Column 5) plus assessed additions and/or penalties and assessed and accrued interest up to the interest calculation date on the two of this notice. If payment or settlement of account is made after the interest calculation date, the payment must Include the lien fikng 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 foftow ng rates. C.S., F.F., C.L., C.N.I. I C G R A C S T 6% PER ANNUM (DUE DATE TO PAYMENT DATE) 6% PER ANNUM D ., . . ., ., . . . B.L., N.E., G.P., M.I. P.U.R.. (DUE ATE TO PAYMENT DATE 6% PER ANNUM (DUE DATE TO PAYMENT DATE) 1% PER MONTH OR FRACTION ((DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. 314 OF 1% PER MONTH OR FRACTtoN 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 O.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 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 DAILY INTEREST FACTOR 1/1/83 THRU 12/31/83 16% .000438 1 /1/84 THRU 12/31/84 11 % .000301 1/1/85 THRU 12131185 13% 000356 1/1/86 THRU 12131/86 10% .000274 1/1/87 THRU 12/31/87 9% .000247 1/1/91 THRU 12/31/91 11% .000301 1/1/92 THRU 12131/92 9% 000247 1/1/94 THRU 12131/94 7% 000192 1/1/95 THRU 12/31/96 9% .000247 111!99 THRU 12/31/99 71k .000192 1/1100 THRU 12/31)00 8% 19 1/1/01 THRU 12/31/01 9% 000247 1/1/02 THRU 12/31)02 6% .000164 1/1/03 THRU 12/31)03 5% .000137 1/1/04 THRU 12131/74 4% .000110 1/1/05 THRU 12131)05 5% .000137 1/1/06 THRU 12131/06 7% ,000192 1/1/07 THRU 12131107 8% .000219 1/1/6 THRU 12131108 7% ,000192 1/1109 THRU 12131/9 5% OOM37 1/1/10 THRU 12)31/10 4% .000110 VIA 1 THRU 12)31/11 3% .000082 ---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, 19e2, are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: I E8>A1ANME ( TAX f )t?F HAYS DE LtMQt?IT) X X (111A1#t.YJ1 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. CONFIT ON MARKET LLC 2138 MARKET ST CAMP HILL PA 17011-4706 pennsylvania Ali DEPARTMENT OF REVENUE REVK-300 (05-11) REVOOK10 DOCEXEC AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER:........... 11 CT-5222 DATE FILED: ...................... June 23, 2011 E I N :..................................... 77-0696835/000 NOTICE NUMBER: .............792-294-912-062 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledg above-captioned Lien/Judgment note should be removed from the records thereof. the AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction, are hereby authorized and empowered in the name and stead of the Plaintiff to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 20 day of June, 2012. Agffl&3_? Daniel Meuser Secretary of Revenue Mary Hubler Director, Bureau of Compliance -v N =rn cn f'" N ;0 C -J C) --tca ?n x -,n C3 c:) ?o 2 a I Q -` , - co ill II ? X10.°" CIS ? a-7 LL Q Oz Q> J z z Z ?CL U? wz OD ? 0 Oz U J w cr- =w F- m z2 -:D U N O N w 0 Q z >w J :D >- Z U) w Z > Ww LL CC LL O O? ?Z J w Q w cr- Q Ow O U U J J H w Y Q z O F_ LL z O LL Cl) F= N 0 H H a