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Home My WebLink About13-0034BUREAU OF COMPLIANCE PO BOX 280948 HARRfSBURG PA 17128-0948 HANDMADE FOOD LLC 324 W SOUTH ST CARLISLE PA 17013-2826 i( ~~~~nns~lvania ~ i)EPARTMfNT OF REVENUE REVk ~-! 9 (12-11) R=~OOOK9 DOCEXEC CERTIFIED CORY OF LIEIJ COURT OF COMMONI PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN :......................................., ........ 27-1743925/000 Notice Date :.....................................November 20, 2012 Notice Number :...............................727-861-912-111-5 To the Prothonotary of sari 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 PER OD BEGIN END SALES 85016904 10-01-11 12-31-11 854.59 1,836.57 SALES 85016904 01-01-12 03-31-12 4,914..10 5,919.12 TOTAL: 5, 768.69 7, 755.69 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 7 787.1 g f~.a a "rl w 4. --i ~ "* t _ fit.... ~~ ~; S ~" ,~ i~r = *~r- .~ C,~ -rr, ~ ~ ~" .~ ` ~ ~l -< Cwl =~~ 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, 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'~~%~CJ S C ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE I,-? i_ 1~ November 20, 2012 DP~TE tel. so PA NLFF' C~l(~I/~5'9'a ~#as~g~s COMMONWEALTH OF PENNSYLVANIA VS HANDMADE FOOD LLC 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. 9615). Liens for Inheritance Ta3i;- rid Estate Tax arise under the Inheritance and Estate Tax Act`of 1982, A ember 13, 1982, P,L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. n 1.701 et. seq. (For decendants with date of death prior to Deceir 1 ~,- 2, liens arise under the Inheritance and Estate Tax Act of 19¢f 72 P.S. S - 2485 - 101 et seq.). Liens for State; or ~e and. Lncal Sales, Use and Hotel Occupancy Tax and Public Trar»~IDrtation Assi~l "~- Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, ~l0as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax tr~se under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. 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 fiNng of a Notice of Lien with a county Prothonotary is not a requisite, and the ben 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 on I Inc m Tax Em I er Withhokii Tax Re I Transf r T Sales and Use Tax Liquid Fuels Tax Fit Use ax Motor Carriers Road Tax and Motorbus Tax liens are I#ens upon ih8 franchises 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 regulady 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 MOTtCE FORM PLACE OF FILING: The notice of lien sha#1 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 Protilonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE ANI3 PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code. the Notice: of Lien is automatically revived and does. not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shalt have prionty to, and be paid in full; 'before any other obligation, judgement. claim: lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or hens wh#ch are properly recorded at the t#me than the tax. Hen is filed. ~ Act of .December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescri4e, the Secretary or his delegate may issue a certificate df release of any lien imposed with respect to any tax if: (1) the Nobility is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respe~et thereof; or (2) th73 liabiNty has become legally unenforceable. EXCEPTION- Interest on Corporation Taxes is computed after a lien is paid. SETTLEII~ENT OF AGCO lNT The "Total" column (Column 6) for each type of tax listed orf this Notice. of Lien includes the balance of tax. due (Column 5) 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 tiling costs and accrued interest Pram the interest computation date to and through the payment date. For any delinquent taxes due an or before December 31, 1981, interestas imposed at the folkwV#ng rates. C.S . F.F., C.L., CNJ. - 6 % PER ANNUM (DUE DRTE TO PAYMENT UA7E) C.1., G R., C.A., S.T. - 6 % PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 6 % PERANNUM (DUE DATE TO PAYMENT pATEI P.U.R.. - t % PER MONTH OR FRACTION (DUE 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 FRACTION R.T.7. - 6 % PER ANNUM INH & EST. - 6 % PER ANNUM L.F.T., F.U.T. - t% PER MONTH OR FRACTION M.C.R_T. - t°1, PER MONTH OR FRACTION O.F.T 78 % PER ANNUM For all taxes that are Originally due and payable on and after January 1, 1982, the PA [)epartment of Revenue' wi8 cak:ulate .daily interest on al# tax deficiencies using an annual interest rate that will vary from calendar year. Interest is cak:ulated on a daily basis at tt1e folbwing rates: , DELINQUENT DATE INTEREST RATE DAILY'INTEREST FACTOR 1/1/84 THRU 12!31184 11% .000301 111/85 THRU 12!37!85 13 % .000356 1 /1186 THRU 92131 /86 10% .000274 1 /1187 THRU 12!31 /87 9°l .000247 /,l91 THRU 12/31nJ1 11 % .00030, t (1/92 THRU 12!31!92 9°k .00024! 7/1/94 THRU 12P31/94 7°k .000192 7!1/95 THRU 12!31/98 9°I .000247 1 /1 B9 THRU 12/31 /99 7% .000192 1 /7100 THRU 12/31!00 8 % .000219 1!1/01 THRU 12/31/01 9°k .000247 1/1 /02TFiRU 12/31/02 6°k ODOtfi4 111/03 THRU 1?l31 KV3 5% 000137 1l7f04 THRU 12f31/04 4% .000710 7!7/05 THRU 12/37/05 5% .000137 t/7 /08 THRU 12/31 /08 7% .000192. 1/1/07 THRU 12/37[07 8% .000279 1/1}Og THRU 12/31,`08 7°h .000192 1/t /09 THRU12d31J09 5% .000137 1/1/10 THRU 7281/10 4% .000110 V1/17THRU12131l12 3°t .000!382 ---Taxes that become delinquent on or before Dec. 31, 1981. are subject to a constant #nterest rate-until the delinquent ba#ance is paid;off. ---Taxes that become delinquent an trr after Jan: 1, 1982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as foNows- INTEREST= (EiALANCE OF TAX UNPAIQ) X (NUM6ER OF DAYS DELINQUENT) X (DAILY 1NTI?REST FACT+bR)