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HomeMy WebLinkAbout12-7106Pennsylvania ~ DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE REVK-159 (12-11) REVOOOK9 DOCEXEC PO BOX 280948 r ~ ' HARRISBURG PA 17128-0948 i ± ' ~ 1 tot ~ I t ~ , ti ~ I f-"4 i o i CERTIFIED COPY OF LIEN (.~~;~F~~s~~~ ~~ ~~~JRT OF COMMON PLEAS OF ~~t~SY~.V~hiIA MBERLAND COUNTY, PENNSYLVANIA IRISH RESTAURANTS EIN :................................................26-3005248/000 3 0 5 BRIDGE S T Notice Date :....................................October 20, 2012 Notice Number :...............................679-294-912-101-5 NEW CUMBERLAND PA 17070-2155 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 BE IN E SALES 84687025 04-01-12 04-30-12 3,929.30 4,712.93 TOTAL: 3,929.30 4,712.93 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 4,744.43 INTEREST CALCULATION DATE: 01-13-13 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. i'~~ S ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE DAT October 20, 2012 E ~~ ~~ .Si~~l ~( ~~ ~ it~.lt~3S( CIWEALTH ©F t~~YLVAI;9A VS IRISH RESTAURANTS. NOTICE C>F TAX LIEN filed this day of at m. FLAKE pF THE FfLING [~~'iCE FOF71>IA PLACE* OF FILING: The notice of lien shall be filed: (a) In the case of Rea Property, in the office of the Prothonotary of the county in which the propert subject to the lien is situated and (b} in the case of Personal Property, whethe tangible or intangible, in the oflloe of the Prothonotary of the county in whict the pro~party sut~ct to lien is situated. atrrT~~va~ c~ f1~Tl~~ ;Fg~TY ot= No~rtcr= GENERAL R >=: According to the Fi3Cai Code, tt-e Notice of Lien i; automattoalevtved and does not require refrNrt'g of the Notice by the Commomvealth. Any Notiice of Lien fried bl' the Comtttonweafih shalt have priority to, and be paid in mN, t~efaDre arty Daher obbn, j ent, claim. lien, or estate is satietied from a nt}ucic~af Sale! or fi with which the property may 1x2 charged. f~3 The Comrnorn~~i does nol maintain priority of tax liens over any exrsUng or liens which are properly record®d at the time that the tax lien is tiieef. E: Act of December t2, 1994, P.L. 1015, No. 138. RELEASE OF LIEN r~ Liens for Corporation Taxes arise under Section 1401 of the Fscat Code, 72 P.S. Section 14f)4, as amended. Liens for Personal fncpme Tax and Empbyer Wititholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. L+ens for Really Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Secdorr 81 t 2-C as amended. Liens for Liquid Fuels Tax arise urxier Section 13 of the Lit~ici Fuels Tax ACt, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use lax arise under Section 13 of the Fuei 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 DiSCember 13, 1982, P.L. 1.085, No. 225 Secrian 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to Umber 13, 1982, Gans arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - i 01 et. seq.). Liens for State, or State and Local Saks, Use and Hotel Occupancy Tax. and Public Trar~postation 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). L~1# ~~F3 T,,1'r~~II~ALTtES a#~D INTfst#ST GENERAL INFORMATION: n T~tc Liens provided under the Fiscal Code arise at the time of s ement (assessment) and are lions upon the tranchises and property, both real and personal, with no further Notice. The filing of a Notice of Lten with a county Protfwnotary is not a requisite, and the Gen remains in fuG force and vaGdit)r without filing of revival until paid. inheritance Tax Liens are liens on real estate which continue until. tax is paid. Personal Income. Tax Fmplover Withholdirto Tax. Rea.-cv Trar>aser Taax.,Sales - ~ ~'is are rrisns upion the franr~ee a5 vlieli ; rte property o t6xpayers, but onry after they have been entered and of record by the Prothonotary of the cour-ty where such property is situml~f and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course. of business o#the taxpayer. The Gen has prtonly from the date of entry of record. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of rl5tea$e of anyiien imposed with respect to any taurf: (1) tt-e liability is satisfied, s~isfaction consisting- of payment of the amount asaetssed togs with ati'ini~resi'artd Costs in respect thereof; or (2) the GalaiGty has beoome une+9force~fe. EX PTiC3N: interest bn Corporat~n Taxes is ~~` r a lien fs paad. S~TT„~,iiT QF A>~CDUNT The "Total" cb{umn (Column 6) for each type of tax listed on this Notice of Lien ir~ludes the balance of tax due (Coktmn 5} plus aisse~ed adciitiorfs andJor penattles, and asses~ised and arxrued interest up to fhe Interest computation date an the face of this notice. If payment or settlement of account is maw after the interest computation date the .payment must include the Gen filing coats and accrued interest from the interest computation dati® to and through the payment date. For any delinquent taxes due on or before December 31, i98t, interest is imposed at the following rates. C.S., F.F., C.L., G.N.I. - 6°h PER ANNUM (DUE DA'iE TO PAYMENT DATE) C,L,G.R., C.A-, S•T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L N.E., G.P., M1. - 6% PER ANNUM iDUE F3AtE TO PAY-AENT DATE) RU R . -1 % PER MONTH R FRACTION 113UE DATE TO PAYMENT DATE) P,LT , E:M.T. - 3/4 OF 1 % pER MONTH OR FRACTION S, & U. - 3!4 OF 1 % PER MONTH OR FFtACT10N R.T:T. - 6°k PER ANNUM INH & EST. -fi°! PER ANNUM LF.T., F.U.T. - 1°! PER MONTH OR FRAGTtON M.C.R.T. - f % PER MONTH OR FRACTION O.F.T. - 19% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on ati tax deficiencies using an annual interest rate that will vary from calendar year. Interest is cek:ulated on a daily t>SSis at the fotbwing rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/Ba THRU 12131 ~g4 11% .000301 1/f185THRU12131/65 13% .000356 1f1~6THRU 12/31/86 10°k .000274 1/1 /87 THRU 12/31!81 9% .000247 1/131 THRU 12Pdtf91 11°l° .D00301 711/92 THRU 12f31J92 9% D0024Z 1l1~94 THRU 72/31/94 7% .000192 117195 THRU 12131/98 9% .000247 1/1/99 THRU 12/37/99 7% ,000192. 1l7100THRU 12!31!00 8% :D00219 1/1101 THRU 12131!01 9% OD0247 1/1102 THRU 12131102 6% 000164 1/1 /03 THRU12/31/Q3 5% .000137. 111 X04 THRU 12x31 ttt4 4 % 000170 1/1/05 THRU 12r31/Q5 5%. .0001$7 1/1106 THRU 12131/06 7°f° 000192. 1!1/07 THRU 12!31107 8% 000219 1 /}!OB THRU 12t31lOB 7% A00192 t/t/09tHRU t2131~0~9 5% 000137 1 /1710 THRU 12/31 /10 4°f' 000110 171!11 THRU 12/31/12 3% 0002 ---Taxes that become delinquent on or before-Dec. 31, 1981 are subject to a constant interest rate un$f the datittquent balance is paid oft. ---Taxes that become deGnquertt on or a#er Jan. 1, 1982 are subject to a variable interest rate that changes each cedar year. ---Interest is catculateei as foGaws: {t+iTEI'kE8T = {. "~N ~ I~R #3AYS DEI