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Home My WebLink About13-0065 penn~y~a~~r~i~ .~~ ~ DEPARTt1ENT CF 13Eb'f:NUE BUREAU OF COMPLIANCF_ PO BOX 280948 REVK-759 f12-11) REV00~!K9 DOCEXE.C HARRISBURG PA 17128-0948 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA PHOUASALITH ENTERPRISES LLC EIN :................................................27-3042416/000 3 6 0 8 MARKET S T Notice Date :....................................November 20, 2015'_ Notice Number :...............................727-495-312-1 11-„ CAMP NILL PA 17011-4323 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 TOTAL pER OD PERIOD BE IN END ___ SALES 85180963 01-01-12 01-31-12 897.20 1,353.88 SALES 85180963 02-01-12 02-29-12 1,178.63 1,658.40 SALES 85180963 03-01-12 03-31-12 1,020.73 1,382.60 SALES 85180963 04-01-12 04-30-12 1,075.80 1,400.66 SALES 85180963 05-01-12 05-31-12 1,279.27 1,598.47 TOTAL: 5,451.63 7,394.01 FILING FEE{S): 21.5C SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 7,425.51 ~ -~i "V ....~ ~^ ~~ ~~ ~ 4~ 3a-~ ~ q 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 penalties therein due from such taxpayer and which, ~Efter 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. #al 5p Pp PLFF ~# lOy.3337~f a~~~18~7 ,~~`-~ _ November 20, 2012 S C ARY OF REVENUE DATE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS PHOUASALITH ENTERPRISES LLC NOTICE OF TAX LIEN filed this day of at___._ m PLACE OF THE F141NG NOTICE FORM PLACE OF FILING: The. notice of lien shah be filed: (a) In the case of lea 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, whethei tangible or intangible, in the office of the Prothonotary of the county in whiel the property subject #o lien is situated AUTOMATIC REVIVAL OF NOTICE ANL) PRIORITY OF NOTICE GENERAL RULE: According to the. Fiscal Code, the Notice of is.ieri is automatically revived and" does not require retiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shad have priority to, and be paid in full, before any other obNgation, judgement, claim, lien, ar estate is satisfied frem a subsequent judicial safe or liability with which the property may be charged. EX~EPTiON: The Camrnoriweatth does not maintain priority of tax liens over any existing mortgages or liens which are properly .recorded at the time that the tax ties is filed: SEE.: Act of December 12, 1994, P.L. 1015, No. 138. RE~E_A^~E QF LIEN 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 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. 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. 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 et. 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; 1-971, as amended, 72 P.S. Section 7242. Liens for Motorbus Road se under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). . ~; DENS FOR TIsJ, 'PENALTIES AND INTEREST GENERAL.IM~~RM~I'f`ION:: '`~ Corporation T proti4de~d, under the Fiscal Code arise at the time of settlement (as~sm t) arld` 3fb-liens upon the franchises and property, both real and personal, w " no Notice. The filing of a Notice of Lien with a county Prothonotary aB' not ~ r~;tisite, and the lien remains in fuA force and validity without filing of revival.until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Per on I In om T E to r Withhol in T R Transfer Tax Sales and Use Tax LtauKi Fue ax ,1 i,~cra Tax ~mr Garners Road! Tax and Motorbus Tax lens are bens upon the franch~es as well as real and personal property of taxpayers, but only after they have been entered and docketed 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. 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 aen impaled. with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment af'the amount assessed together with all interest and costs tn'respect thereof; or (2) the liability has became legally unenforceable. EXCEPT IoN; Interest orr Corporation Taxes is computed after a lien is paid: SETTLEMENT OF ACCOUNT The "Total" column (Column 6) far each type of tax listed on this Notice of Lien includes the balance of tax due (Column 5) plus assessed additions and/ar penalties, and assessed and accrued interest up to the interest computation date on the'face of this notice. If payment or settlement of'accoun# is made after the interest computation date thepayment must. include thetien filing costs and .accrued :interest from the interest computation date to and through the payment date, For any delinquent taxes doe an or before December 31, 1981, interest is imposed at the following rates. G.S., F.F., G.L., C.N.t. - 6% PER ANNUM {DUE DATE TO PAYMENT aATE) C.1.; G.R:, C.A., S.T. B - 6 % PER ANNUM (DUE DATETO PAYMi^NT DATE) .L., N.E., G. P:, M.I. - 6 % PER ANNUM-(DUE E}ATE TO PAYMENT DATE) P.U.R.. P.LT., E.M.T. - i % PER MONTH OR FRACTION DUE DATE TO PAYMENT DATE; - 3/4DF 1% pER MONTH ORFRA~T S: & U: ION - 3/4 OF 7 % PER MONTH OR FRACTION R.T.T. - 6 % pER ANNUM INH & EST. - 6%q PER ANNUM L.F.T.; F.U.T'. - 1 % PER MONTH OR FRACTION M.C. R.T. O F T 1 % pER MONTH OR FRACTION . . . -t8% PER ANNUM Far all taxes -that are originaAy due and payable on and after January 1, 1982, the PA Department of Revenue wilt calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar. year: Interest is calculated on a daily basis. at the following rates: DELINQUENT DATE INTEREST RATE 1/1/84 THRU 12137!84 DAILY INTEREST FACTOn 1 /7/65 THRU 12/31 /85 71 % 7 3 % .0003D9 OD03S6 t /t /86 THRU 12/31 /86 7!1!87 THRU 12/31/87 t 0% ° . .000274 1/1/91 THRU 12/31/91 9 / 11 % pOD247 000307 1/1192 THRU 12131/92 9% . 000247 t /1194 THRU 72131 /94 7 % . p00192 7/1!95 THRU 12/31/98 9% 000247 1/1/99 THRU 12/3.1/99 : % . 000792 utroo THRU 12/37roo 111/Q7 THRU 12!31/01 a % . ooD2, 9 t/1ro2THRU i2137ro2 9% s% .000247 7/1 /03 THRU 72/37/03 5% ooo{s4 000137 7/1/04 THRU 12137/04 4% . 000170 tltroS THRU 72/31105 5 % . 000137 7/1/06 THRU 72!37/06 ,nro7 THRU 12r3aro7 7% . 000192 1/i~6 THRU 1213tro6 a% 7 % ooD279 OOD192 t/i/D9 THRU 12131!09 5 % OD0737 111 M O THRU 72f31 M D 4% OOOi 10 '/1111 THRU 12/31/12 3% .000082 ---Taxes that become delinquent on or before Dec. 31 , i 981 are subject tc a constant interest rate until the delinquent balance is paid ofl. ---Taxes 4hat become delinquent on or after Jan. 1, 1982 are subjeaYta variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAt~~D~~ )X (NUMBER OF DAYS DELINQUENT) X (DAILY INTEi>IBl55T FACt'Ot3}