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Home My WebLink About11-8308PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 0 ' ?. .... .: t 2 ...5 pennsylvania DEPARTMENT OF REVENUE REV-159 CM DOCEXEC (10.09) w/o) # C'# I6 /0 309 6 773 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: LOIS A HENCH IND AND AS VICE PRESIDENT OF YE OLDE ALE HOUSE INC 5450 WESTBURY DR TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Commonwealth of PennsVleani CERTIFIED COPY E N O L A PA 1 7 0 2 5 OF LIEN there is herewith transmi t b a, tted a certified copy of a lien o e entered of record i n your ,nant9 23171739 7 CLASS OF TAX PERIOD DATE OF ASSESSMENT TAX (OR. DUE DATE) DET ERMINATION OR SETTLEMENT IDENTIFYING I 2 3 NUMBER TAX TOTAL EMPLOYER EMPLOYER 10/10-12/10 JUN 15 2011 a 022790-02 s 6 SALES 01/11-03/11 JUN 15 2011 022790-02 0'00 1054.43 SALES 10/10-10/10 JUN 15 2011 022790-02 2241.50 3306.91 SALES 12/10-12/10 JUN 15 2011 022790-02 206.39 109922 -93 ALES O1/11-01/11 JUN 15 2011 0 22790-02 2117.87 2982.05 SALES 02/11-02/11 JUN 15 2011 022790-02 1771.08 2400.41 03/11-03/11 JUN 15 2011 022790-02 1895.83 2470.50 2103.22 2630.42 TOTALS *10335. $! INTEREST COMPUTATION DATE DEC 2$ 2 0 11 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 a ainst the above named taxpayer for unpaid tax, interest, additions or gg and which, after demand for payment thereof, remeienslunpaidherThe amountoofssuchtunpaidr 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 TOTAL SECRETARY OF REVENUE S EP 2 9 2 0 1 1 (OR AUTH(2IZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDINDATE G OFFICE COMMONWEALTH OF PENNSYLVANIA V. LOIS A HENCH & YE OLDE ALE HOUSE INC NOTICE OF TAX LIEN day of Filed this 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, Ace: of December 13, 1982, P.L. 1086, No. 225 Section l et. seq., 72'Pa. C.S.A. Section 1701 et. seq. (For decedents with date of d(rath 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 Publit 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 0 the Vehicle Code Code, (75 5 PaPa. . CCSS 9013). arise under Chapter 90 of the Vehicle LIEN FOR TAXES, PENALTIES AND INTEREST General information: Cor or tin T Li( 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 T L Li n are liens on real estate which continue until t e tax is pal . Personal Inc e T ix Em to r Wi 1 in T R It Tr ns x fer Tax a e n e x h Id T Mo or rri r x t x 1 n ran- c se x an i e an u- x ens are ens upon the 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 automate a y 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. Exce io 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 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 . . C.L. (03) (04) Corporate Loans Tax Corporate Net Income Tax C.N.I. I C (05) Corporation Income Tax . . G.R. (10) (20) Gross Receipts Tax Public Utility Realty Tax P.U.R. S.T. (30) (40) Shares Tax Corporate Loans Tax (Banks) B.L. N E (50) Net Earnings Tax . . G P (60) Gross Premiums Tax . . M.I. (70) (80) Marine Insurance Tax Cooperative Associations C.A. P.I.T. PA Income Tax (PA-40) Tax (Employer Withholding) I 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.J.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 2 , after Jan. 1, 198 daily interest on all tax deficiencies using an annual interest lendar year. to c a rate that will vary from 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% . 000247 111192 thru 12/31/92 1/1/93 thru 12/31/94 000192 . 000247 1/1/95 thru 12/31/98 8% 12/31/99 ..000192 1/1/99 thru 1/1/00 thru 12/31/00 8% .000219 000247 1/1/01 thru 12/31/01 9% % . ,000164 1/1/02 thru 12/31/02 5 .000137 1/1/03 thru 12/31/03 4% 1/1/04 thru 12/31/04 .000110 000137 1/1/05 thru 12/31/05 5% 1/1/06 thru 12/31/06 . .000192 000219 1/1/07 thru 12/31/07 8% ..000192 1/1/08 thru 12/31/08 % 1/1/09 thru 12/31/09 5 .000137 000110 0110 4 1/1/10 thru 12/31/10 3 631/11 2 th?g 11 1/1l delinquen on , 00 or before Dec. 1981 axes a ecome Fwi constant interest n a remai ll 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: X NUMBER OF DAYS DELINQUENT X UNPAID TAX INTEREST = BALANCE ACTOR, F AI I N TEREST * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. obtained by calling PA b ** Interest rates prior to 1988 m e Taxpayer Service e ay & Information Center, Dept. of Revenu (717) 787-1064.