Loading...
HomeMy WebLinkAbout12-7092BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ` , _ _ , i1 - ~`. ~ r .. `{ ~~~.~~~ 20 ii=i ~~ ~~~ ,._.ti IG `~ ~~~L~~~~~! COiJ~T~~" CHEF EXCLUSIVE LL'C~'~°'~~~~~'~~~~ 330 E LOUTHER ST CARLISLE PA 17013-2529 pennsyLvania ~ DEPARTMENT OF REVENUE REVK-159 (12-11) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN .~ (~-~o~ta'- ~n I COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 26-0554626/000 Notice Date :....................................October 20, 2012 Notice Number :...............................679-155-712-101-5 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. I TAX TYPE I ACCOUNT ID TAX TAX 5 PERIOD PERIOD TAX SALES - '^ Kivu 84871296 04-01-12 04-30-12 1,417.80 TOTAL: 1,417.80 FILING FEE(S): SATISFACTION FEE(S): SETTLEMENT TOTAL: INTEREST CALCULATION DATE: 01-13-13 6 TOTAL 1, 700.55 1,700.55 21.50 10.00 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 payment thereof, remains unpaid. The amount of such unpaid tax, interest,andd lion sore1penaltieso s a I en~inafavor of he Commonwealth fof Pennsylvania upon the taxpayer's property -real, personal or both - as the case may be. i'~~ S ARY OF REVENUE October 20, 2012 (OR UTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~ ', ~r~ I o~~ a ~~ ~~«~~ p~.~g~a GflNWEAfrTH OF PEYLYAI~A VS CHEF EXCLUSIVE LLC t~OTIGE OF TAX LIEN filed this day of at m. Liens for Corporation Taxes arise under Section 1401 of the Fisg1 Code, 72 P.S. Section 14134, as amended. Liens for' Personal Irxxtme Tax and Empbyer Wititholding Tax arise under Section 345 of the Tax Reform Code of` f971, 72 P.S. Suction 7345, as amended. Liens for Realty Tr2trasfer Tax arise under Section 1112-C of the Tax Reform Code of 1971,72 P.S. 3eactiorr rat 12-C, as amended. Liens for Liquid Fuels Tax arise urxfer Section 13' of the Liquid Fuels Tax Acts. 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 26(4.13, a5 amended. Liens for Nbior Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for tnheritanCe Tax and Estate Tax arise under the inheritance and Estate Tax Act of 1982, Act of C7leicember 13, 1982, P.L, 1486, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section. 1701 et seq. (For decendants with date of death prior to Deasmber 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 Transportaltion Assistance fund Taxes and Fees arise under Section 242, Act of March 4, f 971, No. 2 as amended, 72 P.S. Section 7242. Liens for Motortaus Road Tax arise under Chapter'98 of'PA Vehie~-Code, (75 PA C.S. 9815). LI,~R TAXEl3. PENALTIES ANp f~ST GENERAL INFORMATION: ~.~ Liens provided under the Fiscal Code arise at the time of gaff ertteitt (8k88e8ffinterit) and are liens upon the franchises and property, boat real and personal, vI~no further Notice, The filing of a Notice of Lien with a courtly Prothonotary s -not a requrstte, and the hen 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. Emtabver VYithlrl9 T,szc Rem Trans#er T_ax. Sate; Ml~J lreitii; are'rfens ton ttfe #r~ a~ ~ _ l property ocPayers, taut only aRer they have been entered and ' of record by the Prothonotary of the courtty where such property is sf~ted and shall not attach to stock of goods wares, or' mercharxiise regularly used in the.. ordinary curse of tnasness of the taxpayer. The lien has priority from the dale of entry of record. PLACE. ~ T~~~~4 PLACE OF FILING: The rtot~e of Tien shat) tae filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which ifs property subject to the lien is situated and. (ta) in tt-e t;ase of Personal Property, whi~tfter tartgibte or intangible, in the offrce of the Prothonotary of the county in wftich the property subject to Ilan is situated. AUT~T~,PTY OF MI@T1GE GEN •RAL RULE: AccorCfing ~ the Fiscal CAde, the NoticB of Lien is autom lly revived and does not requfR3 refiNtty of the Nye by the Comrncarnveaith. Any Notice of Lien Rted' by tfte C+ymmornvet tlf have priority to, and be paid in fdti, beft~re arty other ~; ' ' claim, lien, or estate is satisfied from a jtac~raal sale or ti wltii' which the property may be charged. P The Commonvv~I#tt dcaes not maintain priority of tax liens over arny existlrtg mortgages or Nero whiett are property recorded at the time that the tax fiert rs filed. SEE: Act of t~ecember 12, 1994, P.L. iD15, 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 certihcate of release of any lien rased with respect tD any tax If: (1}the fiabifity is satisfied, staction rxtrirtg of payment of the amount assessed r wife rZN interest aiud costs in rgRpect thereof; or (2) the t;ai~ifity has become t~lfy unerr#arc+~able, tMPT10N: Interest on Corporation Taxes is computed a'lian is paid. SETT~.EaIT f?P ACG+~tUA1T The "7otal" column (Column 6} for each type of tax listed on this Notice of Lien includes the balance Of tax due (Column 5) .plus asses®ed addf~ons and/or penattFes, and assessed and aop'ui9d interest up to the interest oomputSti©n date on the face of ~1is notice. tf payment or settlement of account is made after the interest computation date the payment must include the Nan filing tmsts .and accrued interest from the interest txtritputation delta ho and through the payment date. For any delinquent taxes due on or be#flre December 31, 1981, interest is imposed at tfte following rates. C.S., F,F., G.L., C.N.I. - 6°k PER ANNUM (DUE DATE TO PAYMENT DATE) C.t:, G.R., CiA„ S.7. - 6°,6 PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E:, G:P., M.I. - 6 % PER ANNUM (fD~UE DATE Tp PAYM€NT DATE) P.U.R., - 1 % PER MONTH pR FRACTION (pUE DATE TO PAYMENT PATE} P.I.T., E.M.T. - 3d4 OF t % PLR MONTH OR FRACTION S. & U. - 3!4 OF 1% PEA MONTH OR FRACTION R,T-T. - 9% PER ANNUM INH & EST. - 6% PER ANNUM L.F T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1°k PER MONTH OR FRACTION O.F:T. - t8% PER ANNUM for all taxes that are originally due and payable on and after January 1, 1982, the PA t)epartment of Revenue wilt caik~uiate daily interest on all tax deficiencies using a n annual interest rate Yhat wiN vary from calendar year. Interest is calculated on a daily bt3sis at the fallowing rates: DELINQUENT DATE MiTEREST RATE DAILY INTEREST FACTOR - 711l64 THRU 12/31/84 11 k 000301 1/1!85 THRU 12(3165 13°~ .000358 1/7/86 THAU 12x311$6 1096 000274 1/1!87 THRU 12f31r8'r 9% .000247 7/1/91 THRU 12131!91 11 % _00030} 1/1!92 THRU 12/31/92 9°k 000247 1it/94THRU 12/31/94 7% DOD192 t/1PJ5 THRU 12,'31188 9% 004247 1/1/997HRU 12/31<9g 7% 000192 t/1/00 THRU 12!31!00 B% .000219 r/1 /01 THAU 12(31/01 9°b. .000247 Vt/02 THRU 12!31(02 6% 000164 1/t/03 THRU 12/31103 5% 000137 7/1/04 THRU 12/31/04 4% .000110. 1/1105 THRU 12!31105 5°k .ODDt37 1r1/06THftU 12I3i/08 7°!a .000192 1nA?i TxRU t2/31ro7 8^6 4oo21e 1 /1108 THRU 12(3i/06 796 000792, 7,hrD9THRU 72t37/09 5°Jo 000137 711/tOTHRU t2t31/t0 4% .000110 1!1111 THRU 12x31/12 3% 000082 ---Taxes that become delinquent on or betare Dec. 31, 198'1 are subject to a constant in4arest rate until ti>e detingtaent balance is paid off. ---Taxes that become de~u®nt on or offer Jan. 1, 1982 are subject to a variable interest rate that changes earth celemdar year. ---Interest is calculated as totinws: INTEREST = (~ QF~T~( ,;Q~`. faAYS t3Et aE