Loading...
HomeMy WebLinkAbout11-7000 PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 1712"948 F I.F(1-t F FiCE PRO i HONOTAR's' 1;" 2011 SEP -? PM 2' 44 CUMBERLAND COU14T PENNSYLVANIA pennsylvania DEPARTMENT OF REVENUE REV-159 CM DOCEXEC (10-09) coo COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: GUISEPPE P BASILE IND AND AS PARTNER OF PINOS PIZZA 3 E MAIN ST TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN NEWVILLE PA 17241 Pursuant to the laws of the Coaaonwealth of Penn syleania. there is herewith transmitted a certified copy of a lion 251840491 to he entered of record in your county CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 SALES 01/04-03/04 APR 10 2011 090876-01 663.20 942.29 SALES 04/04-06/04 APR 10 2011 090876-01 663.20 907.81 SALES 07/04-09/04 APR 10 2011 090876-01 663.20 1074.86 SALES 10/04-12/04 APR 10 2011 090876-01 663.20 1067.43 SALES 01/05-03/05 APR 10 2011 090876-01 699.02 1116.04 SALES 04/05-06/05 APR 10 2011 090876-01 699.02 1106.90 SALES 07/05-09/05 APR 10 2011 090876-01 699.02 1097.64 SALES 10/05-12/05 APR 10 2011 090876-01 699.02 1087.59 SALES 01/06-03/06 APR 10 2011 090876-01 884.97 1360.88 SALES 04/06-06/06 APR 10 2011 090876-01 884.97 1344.65 SALES 07/06-09/06 APR 10 2011 090876-01 884.97 1328.23 SALES 10/06-12/06 APR 10 2011 090876-01 884.97 1310.86 SALES 01/07-03/07 APR 10 2011 090876-01 1494.17 1947.68 SALES 04/07-06/07 APR 10 2011 090876-01 1494.17 1772.57 TOTALS CONTINUED CONTINUED INTEREST COMPUTATION DATE O CT 26 2011 FILING FEE(S) The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) 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 thereon due from such taxpayer ADDITIONAL INTEREST 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. SETTLEMENT TOTAL OfJ4 <S/ JUL 28 2011 GY?i ? v?'1J9?3 SECRETARY OF REVENUE DATE rrff (?Q !? (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE e- Q?L4 `? 7 /d5 COMMONWEALTH OF PENNSYLVANIA V. GUISEPPE P BASILE & PINGS PIZZA NOTICE OF TAX LIEN Filed this day of at m. CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes 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 Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax 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 decedents 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 the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: Corporation Tax Liens provided under the Fiscal Code arise at the time o sett ement (assessment) and are liens upon the fran- chises and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with a county prothonotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inheritance Tax Liens are liens on real estate which continue until-t e tax is pad. Personal Income Tax. Employer Withh 1 in Tax Realty Trans- fer Tax es n s ax L i u ax u ax Motor rr er x Mo r us i oar an Fran- c se ax an i r e s an u lens are lens upon t e ranc ises as we as rea an personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing: The Notice of Lien shall be filed: (a) In the case of real property, in the office of the pro- thonotary 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. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rule: According to the Fiscal Code, the Notice of Lien is automat?caTTY 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 obligation, judgement, claim, lien or estate is sat- isfied from a subsequent judicial sale or liability with which the property may be charged. T he 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. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (b) the liability becomes legally unenforceable. Exce Von: Interest on Corporation Taxes is computed after the ien is paid. CLASSES OF TAX C.S. (01) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations I.T. P PA Income Tax (PA-40) . E.M.T. PA I ncome Tax (Employer Withholding) S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- ing costs and accrued interest from the interest computation 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. I.,G.R.,C.A.,S.T. 6% per annum (due date to payment date) B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment date) P.U.R. 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 IN. & 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 that are originally due and payable on and the PA Department of Revenue will calculate 1982 1 after Jan , , . daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year to calendar year. The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 11% 9% .000301 000247 1/1/92 thru 12/31/92 1/1/93 thru 12/31/94 7% . .000192 1/1/95 thru 12/31/98 9% 7% .000247 000192 1/1/99 thru 12/31/99 1/1/00 thru 12/31/00 8% . .000219 1/1/01 thru 12/31/01 9% 6% .000247 000164 111102 thru 12/31/02 1/1/03 thru 12/31/03 5% . .000137 1/1/04 thru 12/31/04 4% 5% .000110 000137 1/1/05 thru 12/31/05 1/1/06 thru 12/31/06 7% . .000192 1/1/07 thru 12/31/07 8% 7% .000219 000192 1/1/08 thru 12/31/08 1/1/09 thru 12/31/09 5% . .000137 1/1/10 thru 12/31/10 4% 31/11 3? 2 11 th 1/1/ .000110 00g?82 81 6 k 1 i axes a ecome delinquen on or before Dec. 19 will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1. 1982 are subject to a variable interest rat e that changes each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NU MBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA e ffective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & I nformation Center, (717) 787-1064. r PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 -61: ?F}iCE;q pennsylvania LED c r= PROT CIsNOTAi + DEPARTMENT OF REVENUE 2311 1 SEP _g PP1 2. 44 REV-159 CM OOCEXEC 110-091 CUMBERLAND CQIJNT`` PENNSYLVANIA COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: GUISEPPE P BASILE IND AND AS PARTNER OF PINOS PIZZA 3 E MAIN ST TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN NEWVILLE PA 17241 Pursuant to the laws of the Cooonwealth of Pennsylvania, there is herewith transaitted a certified copy of a lien to be entered of record in your county 251840491 CLASS OF TAX TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING I (OR DUE DATE) SETTLEM ENT NUMBER TAX TOTAL SALES 2 07/07-09/07 APR 10 3 2011 4 090876-01 5 SALES 10/07-12/07 APR 10 2011 090876-01 1494.17 2555.58 SALES 01/08-03/08 APR 10 2011 090876-01 1494.17 2289.58 SALES 04/08-06/08 APR 10 2011 090876-01 1248.85 1956.56 SALES 07/08-09/08 APR 10 2011 090876-01 1120.36 1734.70 SALES 10/08-12/08 APR 10 2011 090876-01 1269.16 1741.92 1080.68 1521.17 TOTALS 5 1 9 684 . ?F! INTEREST COMPUTATION DATE O C T 26 2011 FILING FEE(S) The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of Pennsyyylvania, certifies this to be a true and correct copy of a lien agffalnst the above-named SATISFACTION FEE(S) andpwhichfoafterademand fortpaymentathereof, remainslunpaidherThe amountoofssuchtunpaid ADDITIONAL INTEREST 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. SETTLEMENT 10TAL JUL 28 2011 SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE 6 COMMONWEALTH OF PENNSYLVANIA V. GUISEPPE P BASILE & PINOS PIZZA NOTICE OF TAX LIEN Filed this day of at_______2 - CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes 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 Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax 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 decedents 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 the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: Co_ r)o_ration T x Lin provided under the Fiscal Code arise at the time o sett ement (assessment) and are liens upon the fran- chises and property, both real and personal, with no further no tice. The filing of a Notice of a Lien with a county prothonotary is not a requisite. and the lien remains in full force and validity without filing or revival until paid. Inheritance Tax Lien are liens on real estate which continue unti the tax is paid. Personal Income Tax Em 1 r Wit of in T X R It aTrans fer a n s ax L uid x Motor xrrier o a r x i am n ran c ise ax an Li u e an ens are lens upon t e rant ises as we as rea an personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach tO stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing: The Notice of Lien shall be filed: (a) In the case of real property, in the office of the pro- thonotary 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. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rule: According to the Fiscal Code, the Notice of Lien itica iY revived and does not require refiling of the is autom 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 sat- isfied from a subsequent judicial sale or liability with which the property may be charged. ExceOtion: 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. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (b) the liability becomes legally unenforceable. Exce tion: Interest on Corporation Taxes is computed after the ien is paid. CLASSES OF TAX S C (01) Capital Stock Tax . . F F (02) Foreign Franchise Tax . . L C (03) Corporate Loans Tax . . N I. C (04) Corporate Net Income Tax . . I C (05) Corporation Income Tax . . G.R. P.U.R. (10) (20) Gross Receipts Tax Public Utility Realty Tax S.T. L. B (30) (40) Shares Tax Corporate Loans Tax (Banks) . E N (50) Net Earnings Tax . . G P (60) Gross Premiums Tax , , M 1. (70) (80) Marine Insurance Tax Cooperative Associations C.A. P.I.T. PA I I ncome Tax (PA-40) Tax (Employer Withholding) E.M.T. PA ncome S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- ing costs and accrued interest from the interest computation 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.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment date) B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment date) P.U.R. 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 IN. & 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 that are originally due and payable on and the PA Department of Revenue will calculate 1982 , after Jan. 1, nyear?nterest toi enda a n l x l te y l year endar ca from will vary tha rrate r c follows The applicable interest rates are as . INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 000301 1/1/88 thru 12/31/91 11% 1/1/92 thru 12/31/92 9% ,. 000247 000192 1/1/93 thru 12/31/94 7% 1/1/95 thru 12/31/98 9% . .000247 000192 1/1/99 thru 12/31/99 1/1/00 thru 12/31/00 8% . .000219 000247 1/1/01 thru 12/31/01 9% 6% . .000164 1/1/02 thru 12/31/02 1/1/03 thru 12/31/03 5% 000137 . 000110 1/1/04 thru 12/31/04 5% . .000137 111/05 thru 12/31/05 7% 1/1/06 thru 12/31/06 .000192 000219 219 1/1/07 thru 12/31107 8% . .000 1/1/08 thru 12/31/08 1/1/09 thru 12/31/09 5X 000137 . 000110 000110 1/1/10 thru 12/31/10 4% 11 th[k 2631/11 3 1/1/ delinquen on . . 82 or before Dec. F axes a ecome will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are each subject to a variable interest rate that changes calendar year. ---Interest is calculated as follows: UNPAID X NUMBER OF DAYS DELINQUENT X INTEREST BALANCE OF TAX AI INTEREST FACTOR * Use this rate for M.C.R.T./IFT A effective Jan. 1, 1996. obtained by calling PA b ** Interest rates prior to 1988 m Dept. of Revenue Taxpayer Service e ay & Information Center, (717) 787-1064.