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Home My WebLink About13-0061BUREAU OF COMPLIANCE PO BOX 260948 HARRISBURG PA 17128-0948 IRISH RESTAURANTS 305 BRIDGE ST NEW CUMBERLAND PA 17070-2155 i? ~,ivi l~i°rt~' pennsylvania ~~ ~ ~' DEPARTMENT UFREVENUE R=VM;-i5f~(12-11)REV000K9DOCEXEC CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :........................ ........................ 26-3005248/(100 Notice Date :....................................November 20, 2012 Notice Number :...............................727-370-312-111-5 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. 1 TAX TYPE 2 ACCOUNT ID 3 TAX PERIOD BEGIN 4 TAX PERIOD END 5 TAX 6 TOTAL SALES 84687025 05-01-12 05-31-12 474.00 690.73 TOTAL: 474.00 690.73 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 722 23 etio Ca ~'°, ~~'"~ tat ` ""t '!'t ..., A ~ ~ ~~ ~~ "O ~Q "'s C'3 = ~ ! df,,., ~,,• ~ W .~ti INTEREST CALCULATION DATE: 02-13-13 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 penaties therein due from such taxpayer and vuhich, 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. ~1.5p Ap Puy e* I oN333'7`/ ~~" as~8~3 November 20, 20112 (O UTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ~~ S C ARY OF REVENUE R S COMMONWEALTH OF PENNSYLVANIA VS IRISH RESTAURANTS NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Empbyer 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. 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 PA Vehicle Code, (75 PA. C.S. 96.15). Liens for Inheritance Tax ~ Estate Tax arise under the Inheritance and Estate Tax Act of 19H2;_Act ember 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72, PA. C,~. f 701 et. seq. (For decendants with date of death prior to Ilecem~er 13 4982, liens arise under the Inheritance and Estate Tax Act of 196af 72 P.S. Set2485 - 101 et. seq.). Liens for State, or Sfafe andill Sales, Use and Hotel Occupancy Tax and Public TranspQrtation;Assisttat>'pe' Fund Taxes and Fees arise under Section 242, Act of Marcft 4, ~§lii , Na 2~as amended, 72 P.S. Section 7242. Liens for Motorbus Rand Tax atlse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAfC€S PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real 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 force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Per nal Income T Em I er Wi hhol 'n T R t Tr nsfer T x S les and Use Tax Litwid oafs Tax Fue Use Tex Motor Carriers Road Tax and Motoriws Tax liens are liens upon the frarlchrses as weH as rear and personal' property of taxpayers, but only after they have been entered and docketl~i of record by the Prothonotary of the county where such property 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 NOTIGE FORM PLACE OF FILING: The notice of flan shall be filed' (a) In the case of Real Property, in the office of the Prothonotary 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.. ArtJTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL_RULE; According. to the Fiscal Code. the Notice of Lien is automatica8y .revived and does not. require refiling of the Notice by .the Commdrnvealth. Any Notice. of Lien .filed by the Commonwealth shaif have priority to, and be paid in ful#, before any other obfsgation, judgement, claim, lien, orestate is satisfied from a subsequent judicial sale or liability with which the property may be charged... EXCEPTION: -The Comrndnwealth does not maintain .priority of tax liens over any existing martgages ortiens which are properly recorded at the time that the tax lien is filed: ~ Act of December.. 12, t994, P.L. 1015, No. 138: RELEASE OE LIEN Subject to such regulation as the Secretary or .his delegate may prescribe,. the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction insisting of payment affifihe amount assessed together with all interest and costs in respect thereof; or (2) the Ijability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes'is computed after a lien is paid. SETTLEMENT OF ACCOUNT The °'Total" column (Column 6) for each type. of tax listed on this Notice of Lien includes the balance of tax due (Column 5) plus assessed: additions andior penalties, and assessed and. accrued interest up to the interest computation date on the face ofi this notice. if payment. or settlement of account is .made after the interest computation date the payment must include the lien filing costs and accrued nterBSt from the interest r~mputation date to and through the payment Mate. For any delinquent taxes due on or before December 31, 1981, interest is impaled at thetotlowmg rates. C.S., F.F., C.L., C.N.A. 6% PER ANNUM (DUEDATE TO PAVMENT DATE) C.L, G.R., G.R., 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 €?ATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATEt P.LT., E.M.T. - 3/4 OF 1% PER MONTH OR FRAGTFON S. & U. - 3/4 OF 1% PER MONTH CR FRACTION R.T.T. 6 % PER ANNUM INH & EST. 6 % PER ANNUM L.F.T., F.U.T. 1°lo PER MONTH OR FRACTION M.G.R.T. 1 % PER MONTH OR FRACTION O.F.T. 18 % PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate dairy interest on alt tax deficiencies using an annual interest rate that will vary from eaterldar year. Interest is calculated on a daily basis. at the faHOwfng rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FAC70R 1!1/64 THRU 12131/84 11 % 000301 111185 THRU 12/31 /85 13 % . 000356 1 /1 f86 THRU 12131 /86 10 % 000274 111!87 THRU 12/31J$7 9% .000247 111!91 THRU 12/31/91 11 % .000301 1!1/92 THRU 12/31/92 9% 000247 1 /1194 THRU 12/31 /94 7 % .000192 1 /1/95 THRU 12131 /96 9% .000247 1/1/99 THRU 12/31/99 7% .000492 1 /1/00 THRU 12/31 /00 8 % .000219 1/1/01 THRU 12131:/01 9°1 .000247 t /t/02 THRU 12!31/02 6 % .000184 1!1103 THRU 12/31!03 5 % .000137 vlroa THRU 12/31/04 a % .000110 1 /1105 THRU 12031 b5 5 % .000137 1 /1106 THRU 12131./06 7 % 0001.92 1/1107 THRU 12f31l07 8I 000219 vtros rHRU 12/31/08 7 % otxris2 t/1109 THRU 12/31/09 5% :000107 1 /1110 THRU 12131/ip 4 % .000110 1/tfit THRU 12(31/12 3 % 000062 ---Taxes that become delinquent o n or before Dec. 31', 1981 are subject to a constant interl~st rate untiFthe delinquent balance is paid off. ---Taxes that become deNnquent on or after Jan. 1, 1982 a re subject to a variable interes# rate that changes each calendar year. ---Interestis calculated as follows: INTEREST= (BALANCE OF TAX UNPAID) X (NUMBER OF DAYS DELINOUtrNT) X (DAILY tN't'Ei~BT FAG"fOR)