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Home My WebLink About04-5466REVKo159 (12-01) REV000K9 SURF. AU OF COMPLIANCE DEPT. 280948 HARRIS BURG, PA 17128-0948 [~. NEW CENTURY INTERNATIONAL LLC 3421 SINPSON FERRY RD CAMP HILL PA 17011-6qOq COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUFFET CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 65-1184410/000 Notice Date: October 18, 2004 Notice Number: 739-051-404-101-3 To the Prothonotary of said court: Pursuant to the laws of th Commonwealth of Pennsylvania, there is herewith transmitted a certifie copy of a lien to be entered of record in your county. 1 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END SALES 82656308 10-01-03 12-31-03 EMPL 91673399 10-01-03 12-31-03 SALES 82656308 07-01-03 09-30-03 5 EVENT NUMBER 1 1 1 TOTAL: FILING FEE(S): 6 7 TAX TOTAL DUE DUE 23.11 0.00 2,737.38 2,760.49 269.87 12.14 3,619.05 3,901.06 14.00 INTEREST COMPUTATION DATE: 10-28-04 The undersigned, the Secretary of Revenue (or an 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. (OR AUTHORIZE~TE) PART 1 - TO BE RETAINED BY RECORDING OFFICE October 18, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS NEW CENTURY INTERNATIONAL BUFFET LLC NOTICE OF TAX LIEN at day of m. LIENS FOR TAXES ns for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 ;. Section 1404, as amended. ns for Personal Income Tax and Employer Withholding Tax arise under cUon 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as ~ended. ~ns for Realty Transfer Tax arise under Section 1112-C of the Tax Reform ,de of 1971,72 P.S. Section 8112-C, as amended. ;ns for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax ACt, P.S. Section 2611 -M, as amended. ;ns for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. ~ction 2614.13, as amended. .,ns for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle ~de, (75 PA. C.S. 9615). ;ns for Inheritance Tax and Estate Tax arise under the Inheritance and ~tate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 9t. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of .ath prior to December 13, 1982, liens arise under the Inheritance and Estate ~( Act of 1961,72 P.S. Section 2485 - 101 et. seq.). ;ns for State, or State and Local Sales, Use and Hotel Occupancy Tax and iblic Transportation Assistance Fund Taxes and Fees arise under Section .2, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. .=ns for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 k C.S. 9815). LIENS FOR TAXES, PENALTIES AND INTEREST ENERAL iNFORMATION: )rporation Tax Liens provided under the Fiscal Code arise at the time of 4tlement (assessment) and are liens upon the franchises and property, both al and personal, with no further notice. The filing of a Notice of Lien with a ~unty Prothonotary is not a requisite, and the lien remains in full force and ~lidity without filing of revival until paid. heritance Tax Liens are liens on real estate which continue until tax is paid. .=rsonal income Tax. Employer Withholding Tax. Realty Transfer Tax. Sales id Use Tax. Liquid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and otorbus Tax liens are liens upon the franchises as well as real and personal operty of taxpayers, but only after they have been entered and docketed of cord by the Prothonotary of the county where such property is situated and ~all not attach to stock of goods, wares, or merchandise regularly used in the dinary course of business of the taxpayer. The lien has priority from the date entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien 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. AUTOMATIC REVIVAL OF NOTICE AND 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 shall have priority 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 liens which are properly recorded at the time that the tax lien is filed. SEE: Act of December 12, 1994, P.L. 1015, 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 certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) 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 filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S., F.F., C.L,, C.N.I. - 6% PER ANNUM (DUE OATE TO PAYMENT DATE) C.I., G.R., C.A., 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 DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M .T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PERANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.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 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: DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 I/I/83 THRU 12/31/83 16% .000438 1/1/84 THRU 12/31/84 11% .000301 I/I/85 THRU 1 2/31/85 13% .000356 1/1/86 THRU 12/31/86 10% .000274 I/1/87 THRU 12/31/87 6% .000247 111188 THRU 12/31/91 11% .000301 1/1/92 THRU 12/31/92 8% .0~0247 1/1/93 THRU 12/31/84 7% .000192 1/1/95 THRU 12/31/98 9% .000247 1/1/99 THRU 12/31/99 7% .000192 1/1/00 THRU 12/31/00 8% .000219 1/1/01 THRU 12/31/01 9% .000247 1/1/02 THRU 12/31/02 6% i0001~4 111103 THRU 12/31/03 5% .000137 1/1/04 THRU 12/31/04 4% .0001 I0 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)