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Home My WebLink About05-1129 REVK..159 (12-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128--0948 c u ~ L '! UL'T\, CERTIFIED COPY OF LIEN or; - !/d.-c, '1 N DoJJcL (ll(~ I S-J9fc, p-o#- /(PI3!;/ DOE & JERRY5 INe 902 N FRONT 5T WORMLEY5BURG PA 17043-1025 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-18459301000 Notice Date: February 14, 2005 Notice Number: 773,103-905-020-9 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 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 81349411 05-01,04 05-31-04 1 4,253.34 5,864.36 SALES 81349411 06-01-04 06-30-04 1 6,157.44 8,162.16 SALES 81349411 07-01-04 07-31,04 1 5,586.88 7,107.43 SALES 81349411 08-01.04 08,31-04 1 4,139.44 5,044.97 TOTAL: 20,137.10 26,178.92 FILING FEE(S): 14.00 "'> C::? C::.' ~.J'l c~; ':-"1:1 ::~'''' :;.jJ I +;... :.?_- h,p~ -(jf"f'l "(JCJ (")r~ .-:01 ':::1', ,.Ic....n ':':;:"3 cn ::'"~"" C' " (J1 -.I INTEREST COMPUTATION DATE: 02.24.05 The undersigned, the Secretary of Revenue (or an authorized delegate) at 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 trom such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaId TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. February 14,2005 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS DOE & JERRYS INC NOTICE OF TAX LIEN filed this day of at m, LIENS FOR TAXES Liens for Corporation Tax.es arise under Section 1401 of Ihe Fiscal Code, 72 P .S. Section 1404, as amended. Liens for Personal Income Tax and Employer Wilhholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P,S. Section 7345, as amended. Liens far 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 aftha 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 f701 et. seq, (For decendan\S 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, 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), LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal Code arise al 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 nol a requisite, and the lien remains in full force and validity without filing of revival until paid. 'nheritance Tax Liens are liens on real estate which continue until tax is paid. ::lersonallncome Tax Emolover Withholdino Tax. Realtv Transfer Tax Sales md Use Tax liQuid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and 110torbus Tax liens are liens upon the franchises as well as real and personal lroperty of taxpayers, but only after they have been entered and docketed of ecord by the Prolhonolary of the county where such property is situated and hall not attach to stock of goods, wares, or merchandise regularly used in the rdinary course of business of the taxpayer. The lien has priority from the date f entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FiLING: The notice of lien shali be filed: (a) In the case of Rea' 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 inlangible, in the office of the Prothonotary of the county in which the property subjecl to lien is siluated. 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 exisling mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE: Act of December f 2, 1994, P,L. 1015, No, 138, RELEASE OF LIEN Subject 10 such regulation as Ihe 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 ljability 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 10 the interest computation date on the face of this notice. If payment or settlement of account is made after the inlerest 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, inlerest is imposed at the following rates. C.S., F.F., C.L., C.N.L .. 6'% peR ANNUM (DUE DATE TO PAYMENT DATE) C.\., G.A., 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 OATE) P.U.R.. .. 1% peR MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.LT., E.M.T. . 3/4 OF 1% PE!R MONTH OR FRACTION S. & U. .. 3/4 OF 1% PER MONTH OR FRACTION R.T.T. .. 6% PE:R ANNUM INH & EST. - 6% PER. ANNUM LF.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 lax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the fallowing rates: DeLINQUENT DATE INTEREST RATE DAILY INTEReST FACTOR 1/1/82 THRU 12131/82: 20% .000548 1/1/83 THRU 12/31/83 16% .000438 1/1184 THRU 1'Z/3lfB4 11% .000301 1/1185 THRU 12131/85 1'3'0/0 .000356 111186 THRU 12/31/86 10% .000274 1/1/87 THRU 12/31/8i 9% .000247 1/1/88 THRU 12131/91 11% .000301 1I1192THRU121::l1l92 9% .000247 1/1/93 THRU 12/31/94 i% .000192 1I1/95THRU 12131/98 9% .000241 1/1/99 THRU 12131/99 7% .000192 1/1/00 THRU 12/31100 B% .000219 1/1/0l THRU 12/31101 9% .000241 1/1/02 THRU 12/31/02 6% .000164 111/03THRU 12/31/03 5% .000l'31 1/1/04 THAU 12/'31/04 4% .000110 1/1/05 THAU 12/31/05 5% .000137 ~hTaxes that become delinquent an or be10re December 31,1981 will remain a constant inlerest rate untillhe 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> ~hJnterest is calculaled as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)