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Home My WebLink About06-3023 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 P<L P1:llr IY.(J1) C.I<. .23JI~ (?...... 11139'1 I COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ! I *' REVK-159 (12-05) REVOOOK9 CERTIFIED CO V OF LIEN '71.tJ.O(,' Ja ~-rt- COURT OF CO MON PLEAS OF CUMBERLAND OUNTY, PENNSYLVANI RILLOS RESTAURANT INC 50 PINE ST CARLISLE PA 17013-3136 EIN: 23-237026 1000 Notice Date: May 1 ,2006 Notice Number: 8 5-478-106-051-0 To the Prothonota of said court: Pursuant to the laws of the Commonwealth of P nnsylvania, there is herewith transmitted a certified copy of a lien to be e tered 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 21169504 07-01-05 07-31-05 759.06 3.071.36 SALES 21169504 08-01-05 08-31-05 7,140.69 9,795.69 TOTA: 7,899.75 12,867.05 FILING FEE( ): 14.00 o c . ""'r1j-' ~J( '" = = =- o -n :I!.." n,p -ol'"jj -:-nO :i~~-~) i"jii ;, C) ;""1rn ?~ ~ -< =:: ~. -.."... -< N (Jl i'?: !:: ~~~_: -~ .-< ;g r:-? \.0 INTEREST COMPUTATION DATE: 05-25-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of P nsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENAL IES therein due from such taxpayer and which, alter demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, A DITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case m be. May 15, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFIC COMMONWEALTH OF PENNSYLVANIA VS RILLOS RESTAURANT INC 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 Wrthholding 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 Am, 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 1962, Act of December 13.1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendanls wilh date at death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 01. 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: Col'poration Tax Liens provided under the Fiscal Code arise at the time of selllement (assessmem) 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 not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inharitance Ta'll' LiAns are liens on real estate which continue until tax is paid. Personallncom8 Tax: Ernnlover Withholding Tax RAaltv Transfer Tax Sales and Usa Tax Liauid Fuels Tax Fuel Use Tax Untor Carriers Road Tax and Mntorbus Tax liens araliens upon the franchises as well as real and personal property of taxpayers, but only after they heve been entered and docketed of 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 taxpayer. Tha lien has priority from the data 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 Pr?perty, in the office of the Prothonotary at the county In which the property subject to the lien is situeted 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 subjeclto lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the Fiscal Code, the Notice of Uen is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Uen filed by the Commonwealth shall have priority to, and be paid in ftJlI, before any other obligation, judgement, claim, lien, or estete is satisfied from a subsequent jUdicial sale or liability with which the property may be charged. EXCillION: The Commonwealth does not maintain priority of tax liens over any existi"9 mort~~ or liens which are properly recorded at the time that the tax lien IS filed. ~ Act of December 12,1994, P.L 1015, No. 138. RELEASE OF LIEN Subjemto such regulation as the Secretary or his delegate may presaibe, the Secretary or his delegate may issue a certificate of release of any lien imposed wilh respect to any tax if: (1) the liability is satisfied. satisfaction consiating of paymem 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 Uen comprises the balance of Tax Due (Column 6) plus assessed edditions and/or penaities, and assessed and acaued 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 paymem must include the lien filing costs and accrued interest from the interest computation date to and through the paymem date. For any delinquent taxes due on or before December 31,1981, interest is imposed et the following rates. C.S., EF., C.l., C,NJ. - 8% PER A/II\IUM lDUE DATE TO PAYMENT DATE} C.I., G.R., C.A., S.T. - 8% PER M.NUM DUE DATE TO PAYMENT DATE} B.L, H.E., G.P., M.I. -6%PERANN\.N DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO fSAYMENT DATE) P.J.T., E.M.T. - 3J.40F 1% PER MONTH OR FRACTION S. &. U. - 3/4 OF 1%. PEFlMONTH OR FRACTION R.T.T. .8% PER ANNUM INH &. EST. - 8% PER ANNW LET., F.U.T. - 1% PER MONTH OR FRACTION M.C.R-T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PERANNLfA For all taxes that are originally due and payable on and after January 1, 1982, the PA Departmem of Revenue will calculete 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 111/82 THRU 12131182 20% .000548 1/1/83 THRU 12/31183 18% .000438 1/1/84 THR\J 12131/14 11% .000:301 1I118!S THRU 12/31/85 13% .OOO3S6 1/1/88 THRU 12/31/88 10% .000274 111/87 THRU 12131187 9% .000247 1f11B8THRUl2/31181 11% .000'01 1I1f92THRU 12/31182 9% .000247 1/1183 THRU 12131/94 7% .000192 tJ1J95 THRU 12/31/98 9% .000247 1/118& THRU 12/31/89 7% .000192 1f1/00THRUl2131100 B% .000219 H1ra1 THRU 12mrol 9% .000247 1I1/02THRU 12/31/02 6% .000184 111103 THRU 12/31/03 5% .000137 1/1104 THRU 12131/04 4%. .000110 1/11~ THRU 12131/05 e% .000137 1/110& THRU 12fSl108 7% .000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until1he 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 = (BALANeE OF TAX UNPAID) X(NUMBliR OF DAYS DELINQUENT) X(DAIL V INTEREST F'Ae1'OAl REVK.300 (8-01) REVOOK10 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 '* COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. AUTHORITY TO SATISFY RILLOS RESTAURANT INC 50 PINE ST CARLISLE PA 17013-3136 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 06-3023 DATE FILED: May 25,2006 EIN: 23-2370267/000 NOTICE NUMBER: 889-968-906-102-0 To the Prothonotary of CUMBERLAND County: 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 records thereof. AND 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; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 20 day of October, 2006. 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