HomeMy WebLinkAbout14-4831 14- 4831 C irl�I�rM
Pennsylvania
BUREAU 80 COMPLIANCE DEPARTMENT OF REVENUE
PO BOX 280948 �'t f i* r';- ,rn��
HARRISBURG PA 17128-0948 L F1`�'-0 FI+.+..._ REVK-159(12-12)REVOOOK9 DOCEXEC
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f ( j CERTIFIED COPY OF LIEN
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CtJt~;? O hdti COUNTY OF COMMON PLEAS OF
FLEE tiNSYLVANIA CUMBERLAND COUNTY,
DEVCHAND HOSPITALITY INC PENNSYLVANIA
E I N:................................................33-1079468/000
18 WINDSOR WAY Notice Date:....................................June 21,2014
CAMP HILL PA 17011 -1750 Notice Number:..................... ........881-773-014-061-6
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
TAX TYPE ACCOUNT ID TAX TAX 6
PERIOD PERIOD TAX TOTAL
BEGIN END
[EMPL
LES 83949866 06-01-13 06-30-13 78.41
185.21
92994897 10-01-13 12 31-13 157.35 224.20
TOTAL: 235.76 409.41
FILING FEE(S): 21.50
SATISFACTION FEE(S): 10.00
SETTLEMENT TOTAL: 440.(11
INTEREST CALCULATION DATE: 09-14-14
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.
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0 30000 tn5ao5
June 21,2014
9'LKCR,eARY OF REVENUE
(OR AUTHORIZED DELEGATE) DATE
PART 1 -TO BE RETAINED BY RECORDING OFFICE
PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice of lien shall be filed: (a) In the case of real
COMMONWEALTH OF PENNSYLVANIA 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
VS tangible or intangible, in the office of the Prothonotary of the county In which
DEVCHAND HOSPITALITY INC 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
NOTICE OF TAX LIEN 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
filed this day of maintain priority of tax liens over any existing mortgages or liens properly
recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015,
at m. 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:
LIENS FOR TAXES Interest on corporation taxes is calculated after a lien is paid.
Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 SETTLEMENT OF ACCOUNT
P.S.Section 1404,as amended. The"Total"column(Column 6)for each type of tax listed on this Notice of Lien
Liens for personal income tax and employer withholding tax arise under includes the balance of tax due (Column 5) plus assessed additions and/or
Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as penalties and assessed and accrued interest up to the interest calculation date
amended. on the face of this notice.
Liens for realty transfer tax arise under Section 1112-C of the Tax Reform If payment or settlement of account is made after the interest calculation date,
Code of 1971,72 P.S.Section 8112-C,as amended. the payment must include the lien filing costs and accrued interest from the
Liens for liquid fuels tax arise under Section 13 of the Liquid Fuels Tax Act,72 interest calculation date to and through the payment date.
P.S.Section 2611-M,as amended.
For any delinquent taxes due on or before Dec. 31, 1981, interest is
Liens for fuel use tax arise under Section 13 of the Fuel Use Tax Act,72 P.S. imposed at the following rates.
Section 2614.13,as amended.
Liens for motor carriers road tax arise under Chapter 96 of the PA Vehicle CS�'G.R.,C.A.,S.T. 6%PER ANNUM(DUE DATE TO PAYMENT DATEDUE DATE TO PAYMENT )
. I
Code(75 PA.C.S.9615). B.L.,N.E.,G.P.,M.I. 6%PER ANNUM(DUE DATE TO PAYMENT DATE)
Liens for inheritance tax and estate tax arise under the Inheritance and Estate 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
Tax Act of 1982, Act of Dec. 13, 1982, P.L. 1086, No.225 Section 1 et. seq., S.&U. 3/4 OF 1%PER MONTH OR FRACTION
72 PA.C.S.A.Section 1701 et.seq. For decendants with date of death prior to NH&EST. 6%PER ANNUM
Dec.13, 1982,liens arise under the Inheritance and Estate Tax Act of 1961,72 L.F.T.,F.U.T. 1%PER MONTH OR FRACTION
P.S.Section 2485-101 et.Seq. M.C.R.T. 1%PER MONTH OR FRACTION
O.F.T. -18%PER ANNUM
Liens for state and local sales, use and hotel occupancy tax and public the
transportation assistance fund taxes and fees arise under Section 242, Act of For PA Deltaxes partment of originally
due ue will callculate daily nterestton alltax deficiencies
March 4,1971,No.2,as amended,72 P.S.Section 7242. using an annual interest rate that will vary from calendar year. Interest is
Liens for motorbus road tax arise under Chapter 98 of PA Vehicle Code (75 calculated on a daily basis at the following rates:
PA C.S.9815). DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
ill
/84 THRU 12/31/84 11% .000301
LIENS FOR TAXES PENALTIES AND INTEREST 1/1/85 THRU 12/31/85 13% .000356
1/1/86 THRU 12/31/86 10% .000274
GENERAL INFORMATION: 1/1/87 THRU 12/31/87 9% .000247
Corporation tax liens provided under the Fiscal Code arise at the time of 1/1/91 THRU 12/31/91 11% .000301
1/1/92 THRU 12/31/92 9% .000247
settlement(assessment) and are liens upon the franchises and property, both 1/1/94THRU 12/31/94 7% .000192
real and personal, with no further notice. The filing of a Notice of Lien with a 1/1/95 THRU 12/31/98 s% .000247
county Prothonotary is not a requisite, and the lien remains in full force and 1/1/99 THRU 12/31/99 7% .000112
1/1/00 THRU 12/31/00 8% .000219
validity without filing of revival until paid. 1/1/01 THRU 12/31/01 9 000247
1/1/02 THRU 12/31/02 6% .000164
.000137
Inheritance tax liens are liens on real estate,which continue until tax is paid. inioaTHRU12/3ii