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Home My WebLink About06-2509 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 2BD948 HARRISBURG PA 17128-0948 p,,-- (J -4t · f 'f./JD CJv J ;;l!i..~ 12.-. 117'1S~ CERTIFIED COPY OF LIEN f'U,. (') i.. - ~ 5' () 't ~ -c...... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 6108 CARLISLE PIKE RESTAURANT LLC 6108 CARLISLE PIKE MECHANICSBURG PA 17050-5243 EIN: 02-0729680/000 Notice Date: April 16, 2008 NOlice Number: 818-367-506-041-1 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 83431761 08-01-05 08-31-05 1 5,725.62 7,229.37 TOTAL: 5,725.62 7,229.37 FILING FEE(S): 14.00 0 ", (.- <= 0 '-= . c;.-' 'n .3: ::;j :'-''''' f:1 :D -< I ci .' , .- L , 21 .-; -'-. .. - () . . if, .- c.,'J ,~ :;0 C.Ii -< INTEREST COMPUTATION DATE: 04-26-06 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 paymentthereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDfTlONS 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. April 16, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS 6108 CARLISLE PIKE RESTAURANT LLC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Uens tor Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Uens 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 Uquld Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611.M, as amended. Uens 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 decendanls 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 Molorbus Roed Tax arise under Chapter 9801 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 at the time of sememant (assessment) and are liens upon thelranchises and property, both real and personal, with no further notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien 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. Personal Income Tav EmDlover Wlthholdino Tax Real1v Transfer Tax SaJes and Use Tax Liquid Fue)A Tax Fuel Use Tax. Motor CamerA Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal ploperty of taxpayers, but only after they have been entered and docketed 01 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 laxpayer. The lien has priority from the date of 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 langlble or intangible, In the office of the Prothonotary of the county in which the property subject to lien Is situated. AUTOMATIC REVIVAL OF NDTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the Fiscal Code, the Notice of Lien is autometieally revived and does not require retillng ot 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 obllgation'ludQ!!ment. claim, lien, or estate Is satisfied Irom a subsequent jUdicial sale or lab,llty with which the property may be charged. EXCEPTIOft The Commonwealth does not maintain priority of tax liens over any exlstin9 mortgaa~~ or liens which are properly recoraed at the time that the tax lien 's filed. . Act of December 12,1994, P.L.l015. No. 138. RELEASE OF LIEN Subject to such regula1ion as tI'le 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 lIablllly is satisfied, satisfaction consisting of payment of the amount assessed together with all Interest and costs In respect thereof; or (2) the lIablllly has become legally unenforceable. EXCEPTION' Interest on Corpora1ion 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 cornpllses the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computa1ion 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 COS1s and aCClued 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 rales. C.S., F.F., C.L., C.N.I. - 6% PER ANNUM lDUE DATE TO PAYMENT DATE) C.I., a.R., a.A.. S.T. . t1% PERMNUM DUE DATE TO PAYMENT DA~ B.l., N.E., G.P., M.l. .6% PERMNUM (DUE DATE TO PAYMENT DATE) P.U.R.. -1% PEA MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. -3/4 OF 1% PER MONTH OR FRACTION S. & U. . 314 OF 1% PERMONnlOR FRACTION R.T.T. .6% PER ANNlIIot rNH & EST. . 6% PER ANNUM LF.T., F'.U.T. -1% PER MONTH OR FflACTION M.C.R.I. . 1% PEA MONTH OR FRACTION O.F.T. - 18% PER AP\IIIUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate dally Interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a dally basis at the following rates: DELINQUENT DATE INTEREST RATE DAll. Y INTEREST FACTOR t/1/82 THRU t2/31/82 20% .000548 1/1/83 THRU 12/31/83 18% .000438 111184 THRU 12131184 11% .000301 1/1/85 THRU 12/31185 13% .000356 1/1188 THRU 12/31/86 10% .00027. 111(87 THl=I.U 12131/87 9"Jo .000247 1I1188THRU 12/31191 11% .000301 1/1192 THRU 12131192 9% .0002417 1/1193 THRU 12131IU 7% .000192 1111&5 THRU 12131198 9% .000247 1/1199 THRU 12/31/99 7% .000182 1/1/00 THRU 12131/00 8% ,000219 111101 THRU 12131101 9% .000247 1/1102 THRU 12/31/02 8% .000184 111103 THRU 12131103 5% .000137 1I1f0.4 THRU 12f31/04 4% .000110 1I11();5 THRU 12131~ 5% .000137 1/110e THRU 12/31108 7% .000192 ---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) l<<NlMBER OF DAYS DELINQUENT) X (DAIlY INTEREST FACTOft)