HomeMy WebLinkAbout06-2519
REVK.159 (12-tl5) REVOOOK9
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
(J.c P -11 $ 1'F.1lf)
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
FLINCHYS LLC
1833 HUMMEL AVE
CAMP HILL PA 17011-5941
EIN: 20-0145500/000
Notice Date: April 16, 2006
Notice Number: 818-233-606-041-1
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transmitted a certi'fied
copy of a lien to be entered of record in your county.
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 82796978 07-01-05 07-31-05 1 0.00 1,172.07
TOTAL: 0.00 1,172.07
FlUNG FEE(S): 14.00
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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 corred
copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
alter 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.
April 16, 2006
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
FLlNCHYS 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 Employer Wnhholdlng 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 Tax and Estate Tax arise under the Inheritance and
Estate Tax Act of 1982, Act of December 13,1982, P.L.l086, No. 225 Section
1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax Act 01 1961, 72 P.S. Section 2485 -101 et. seq.).
Liens lor State, or Stale 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:
Comoration Tax Liens provided under the Fiscal Code arise at the time of
selllement (assessment) and are liens upon the franchises and property, both
real and personal, wi1h 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
valldlly without filing of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personallnoome Tax Emolover Withholdina Tax Realty Transfer Tax. Sales
and Use Tax Liauid Fuels Tax Fuel Use Tax Motor CarriBrs Road Tax and
Motorbus Tax liens are liens upon the franchises as well as real and personal
property 01 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 regular1y 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 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 01 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 lhe Fiscal Code, the Notice of Lien is
automatically revived and does not require reffling of the NOllce by the
Commonwealth. AnV Notice of Lien filed by the Commonwealth shall have
~rlorlly 10, and be paid In full, before any other obligation, judgement, claim,
hen, or estate is satisfied from a subsequent ludicial sale or Iiablllty with which
the property may be charged. EXCEPTION: The Commonwealth does not
maintain priority of tax liens over any existin9 mortgaa~~ or liens which are
properly recorded al the time that the tax lien IS filed. . Act 01 December
12,1994, P.L.l015, 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, satisfactfon consisting of
payment of the amount assesaed together wnh all interest and costs In respect
thereof; or (2) the lIabillly has become legally unenforceable. EXCEPTION'
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF ACCOUNT
The "TOlal" column (Column 7) for each type of tax listed on this Notice of Lien
comprises the balance of Tax Due (Column 6) plus assesaed 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 DATE TO PAYMe.rr DATE)
C.l., G.R., CA, S.T. .6% PER ANNUM DUE DATE TO PAYMe.rr DATE)
B.L., N.E., G.P., M.I. .8% PERAl\NUM DUE DATE TO PAYMe.rr DATE)
P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO flAYMENT DATE)
P.I.T., E.M.T. .3/4 OF 1% PER MONTH OR FRACTION
s. & U. .314 OF 1% PER MONTH OR FRACTION
R.T.T. .6% PER ANNUM
INH & EST. . 8% PER ANNUM
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 dally 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
1I1/82THRU 12/31/82
1/11B3THRU 12/31/83
111/84 THRU 12/31/84
1/1/85 THRU 12131/~
1/1186 THRU 12/31188
1/1/87 THRU 12/31187
1/1/88 THRU 12/31/91
1I11&2THRU 12/31/92
1I1/93THRU 12/31/94
111186THRU12131/98
1/1198 THRU 12131/98
1/1100 THRU 12/31/00
1/1101 THRU 12/31/01
1I1102THRU 12/31/02
1I1103THRU 12/31/03
1/110<4 THRU 12/31104
1111OOTHRU12131/o:l
1/1/08 THRU 12/31/08
20%
16%
11%
13%
10%
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11%
'"
7%
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5%
4%
5%
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.OOOMS
.000438
.000301
.000356
.000274
.000247
.000301
.000247
.000192
.000247
.000192
.000219
.000247
.000184
.000137
.000110
.000137
.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.
---Inlerest Is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) ll(NIIMllER OF DAYS
DELINQUENT) X (DAILY INTEResT FACTOR)
COMMONWEALTH OF PENNSYLVANIA
BUREAU COMPLIANCE DEPARTMENT OF REVENUE pennsylvania
PO BOX 280948 DEPARTMENT OF REVENUE
HARRISBURG PA 17128-0948 AUTHORITY TO SATISFY ..,
REV -300A CM 111-10) DDCEAC(M)
REISSUE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V. COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA.
FLINCHYS LLC Docket No. 06-2519 CT
1833 HUMMEL AVE
CAMP HILL PA 17011-5941 Date Filed MAY 04 2006
Class of Tax SALES/EMPLOYER/USE
Account No. 20-0145500/000
Assessment Number
TO THE PROTHONOTARY OF SAID COURT:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above
action, acknowledges that the above captioned lien/judgment note should be removed
from the court records.
You, the Prothonotary of said Court, upon receipt by you of your costs of
satisfaction are hereby authorized and empowered, in the name and stead of the
Plaintiff, to enter full satisfaction upon the record as fully and effectually, to
all intents and purposes, as we could were we present in person to do so. For doing
so, this shall be your sufficient warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of
Revenue, Commonwealth of Pennsylvania, this 20th day of December, 2010.
Original Date of Satisfaction: 05/17/2006
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OP
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Secretary of Revenue
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MARY HUBLFR
Director, Bureau of Compliance
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