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Home My WebLink About02-0625REVK-I$9 (8-01} REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17129-0948 · '72,,_.. i,~l'tlo GINGERBREAD NAN EAST PARK INC 114 E ALLEN ST NECHANICSBURG PA 17055-$$05 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE -~. o,~- 4,,~ ~ ~ -/--~._ CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. EIN:' 23-2039113/000 Notice Date: January 28, 2002 Notice Number: 268-084-402-012-3 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certitied copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 22184489 06-01-01 06-30-01 I 1,948.10 2,582.67 SALES 22184489 07-01-01 07-31-01 1 1,736.57 2,184.75 TOTAL: 3,684.67 4,767.42 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 02-07-02 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 f~om 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. January 28, 2002 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA GINGERBREAD MAN EAST PARK INC NOTICE OF TAX LIEN filed this day of Uens for Corporation Taxes adse under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Mens 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. Uens for Uquld Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 l-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 Carriem 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 st. 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). ~.IENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: ~ provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both mai 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 fome and validity without filing of revival until paid. lJ3bJlJ:~3~LL~ are liens on real estate which continue until tax is paid. personal Income Tax: Emolover Withholdina Tax. Re-ltv Transfer Tax. Sales and Use Tax. Uauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and M~ liens are liens upon the franchises as well as real and pemonal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such pmparty 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 priority from the date of entry of record. pLACE OF THE FILING NOTICE FORM PLACE OF F LING: The notice of lien shall be filed: (a) In the case of Real Properly, in the office of the Prothonotary of the county in which the property subject to the lien s 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 ~ According to the Fiscal Code; the Notice of*Lien is automatically revived and does not require reffiing of the Notice by the Commonwealth. Any Notice of Lien filed by the CommonWealth shall have pr or ty to, and be pa d in full before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sa e or lability with wh ch the property may be charged. ~ 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. ~ Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regu ation as the Secretary or his delegate m. ay p.r. sscribe, the. Secretary or his delegate may issue a certificate of release or any lien imposeo with respect to any tax if: (1) the liability is asti~..e.d,, seti.sfact!.on .c~n. sisting o! payment of the amount assessed together with all imerest ann ccs~s m respec~ thereof or (2) the liability has become legally unenforceable. E~ Interest on Corporation Taxes s computed after a lien is paid. SETTLI=MI;NT OF ACCOUNT The "Total" column (Column 7) for each type of tax listad on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and 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 filing costs and acomeq 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 at the following rates. C.S.F.F., C.L., C.N.I. .6% PER ANNUM (DUE DATE TO PAYME~IT DATE) C.I., G .R., C.A., S.T. - 6% PER AI~IUM (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. - 2/4 OF 1% PER MONTH OR FRACTION S. & U. - 2/4 OF 1% PER MONTH OR FRACTION R.T.T. - 8% PER ANNUM INH & EST. . ~/~ pER MdNUM L.F.T,, F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 16% PER N~INUM For ali taxes that ars originally due and payable on and after January 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 calculatad on a dally basis at the following rates: DEUNQUENT DATE INTEREST RATE DALLY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% ,000548 111/83 THRU 12/31/83 16% .000438 1/1/84 THRU 12/31/84 11% .000301 111/1~ THRU 12/31/85 13% .000356 1/1/86 THRU 12/31/86 10% .000274 111/87 THRU 12/31/87 6% .000247 1/1/88 THRU 12/31/81 11% .000301 1/1/82 THRU 12/31/82 6% .0002~7 111/83 THRU 12/31/94 7% .000192 111/85 THRU 12/31/8~ 6% .000247 1/1/89 THRU 1PJ31/99 7% .000192 1/1~1 THRU 12/31/01 6% ,000247 II1/02THRU 12/31/O2 ~ .0001~4 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid.off. · ---Taxes that become delinquent on or alter January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF,DA. YS DEMNQUEN'F) X (DAILY INTEREST FACTOR) ·.. ; REVK-300 (8-01) REV00K10 BUREAU OF COMPLIANCE DEPT, 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. GINGERBREAD NAN EAST PARK INC 114 E ALLEN ST NECHANICSBURG PA 17055-3303 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 02-625 DATE FILED: February 5, 2002 EIN: 23-2039113/000 NOTICE NUMBER: 717-441-803-010-9 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof. 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; and 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 09 day of January, 2003. Larry P. Williams Secretary of Revenue Dorothy A. Totton Director, Bureau of Compliance WLLI 0~_ ~ ,~ -I-z ~u,J o ~