HomeMy WebLinkAbout06-3317
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
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CERTIFIED COPY OF LIEN
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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: June 5, 2006
Notice Number: 517.320-806-053-1
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
EMPL 92446154 07-01.05 09-30-05 1 1.204,39 1.593,45
EMPL 92446154 10-01-05 12.31-05 1 1.996.35 2.774,58
SALES 83431761 12-01-05 12-31-05 1 3.612.14 4,255,22
SALES 83431761 01-01-06 01.31.06 1 5,143.75 5.873,59
TOTAL: 11 ,956.63 14,496,84
FILING FEE(S): 14.00
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INTEREST COMPUTATION DATE: 06-15-06
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, 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.
June 5. 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 for Corporetion Taxes erise 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.
Uens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform
Code of 1971. 72 P.S. Section 8112-C, as amended,
Uens for Uquid Fuels Tax arise under Section 13 of the Uquid Fuels Tax Act.
72 P.S. Section 261'-M, as amended.
Uens for Fuel Use Tax arise und.r Section 13 of the Fuel Use Tax Act, 72 P .S.
Section 2614.13, as amend.d,
Uens for Motor Carrie", Road Tax arise under Chapter 96 of the PA Vehicl.
Cod., (75 PA, C.s. 9615),
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
Estat. Tax Act of 1982, Act of Decemb.r 13, 1982. P.L. 1086. No. 225 S.ction
1 .t. s.q., 72 PA. C.s.A, Section 1701 .t. seq. (For decendants with date of
death prior to D.cember 13, 1982, li.ns arise und.r the Inh.ritanc. and Estate
Tax Act of 1961. 72 P.s. S.ction 2485 - 101 et. seq.),
Uens for State. or Stat. and Local Sales, Use and Hot.1 Occupancy Tax and
Public Transportation Assistanc. Fund Tax.s and Fees arise under Section
242, Act of March 4, 1971, NO.2 as am.nded, 72 P.S. Section 7242,
Uens for Motorbus Road Tax arise under Chapter 98 of PA V.hicle Cod.. (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
se!llament (assessment) and ar.li.ns upon the1ranchises and property, both
real and personal, with no further notice. The filing of a Notice of Lien with a
county Prothonotary is not a r.quislte. and the lien remains in full force and
validity without filing of r.vival until paid.
InheritAnce Tax liens are liens on real estate which continue until tax is paid.
P9rsonallncomB Tax Emolovef Wlthholdino Tax RAattv Transmr Tax RaJAS
and Use Tax li~id Fuels Tax Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax liens are liens upon the franchises as well as real and personal
prop.rty of taxpayers, but only after they have been entered and docketed of
record by the Prothonotary of the county wh.r. such property is silUated and
shall not attach to stoCk of goods, wares, or merchandise regularly used in the
ordinary course of business of the taxpayer. The lien has priority from the date
of .ntry of r.cord.
PLACE OF THE FILING NOTICE FORM
PLACE OF FiLING: Th. notic. of lien shall be filed: (a) In the cas. of Real
Property, in the office of the Prothonotary of the county In which the property
sUbJ.ct to the lien is situated and (b) in the case of P.rsonal Property, wheth.r
tangibl. or intangibl., in the office of the Prothonotary of the county in which
the property subj.ct to Ii.n is snuated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE' According to the Fiscal Code. the Notice of Uen is
automatically reviv.d and do.s not require r.filing of the Notice by the
Commonw.alth. Any Notice of Li.n filed by the Commonwealth shall have
priority to, and b. p8ld in full, before any oth.r obligation, JudQ.m.nt. cl.im,
lien, or estate is satisfied from a subsequent judicial sale or liab,f1ty with which
the property may be charged. EXCEeIION: The Commonwealth does not
maintain priority of tax liens over any existing martgaa~~ or liens which are
prop.rly r.cord.d at the time that the tax Ii.n Is filed, . Act of December
12,1994, PL 1015, No,138.
RELEASE OF LIEN
Subjact to such regulation as the Secr.tary or his delegate may prescribe, the
S.cr.tary or his d.'egate may issue a certificate of r.leas. of any Ii.n impos.d
with r.spect to any tax if: (1) the liability Is satisfied, satisfection consisting of
payment of the amount ....SNd togeth.r with alllnter.st and costs in respect
thereof: or (2) the liability has become legally un.nforceabl., EXCEPTION'
Interest on Corporation Taxes is computed aft.r a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) for .ach type of tax list.d on this Notic. of U.n
comprises the balance of Tax Due (Column 6) plus assessed additions andlor
penalti.s. and assessed and accru.d Int.rest up to the Int.r.st computation
date on the face of this notic.,
If payment or settlement of account is made after the interest computation date,
the payment must include the lien filing costs and accrued Inter.st from the
inter.st computation date to and through the payment date.
For any d.linqu.nt tax.s due on or before D.c.mber 31, 1981, int.rest is
imposed at the following rat.s.
C.S., F.F., C.L, C.N.r. . 6% PER~UM (DUE DATE TO PAYMENT DA:~
Col., G.A., C.A., S.T. .6% PERAN\l1M aUEDATETO PAYMENT oA
BL, N.E., G.P., M.1. .6% PER ANNUM DUE DATE TO PAYMENT OAT
P.U.R.. .1% PEA MONTH OR FAACTlON (DUE DATE TO AYMENT DATE)
P.l.T., E.M.T. -:114 OF 1% PER MONTH OR FRACTION
S.1l U. - :J/4 OF 1% PER MONTH OR FRACTION
R.T.T. - 6% PERMfIlUM
INH a. EST. - 6% PER ANNUM
L.F.T., F.U.T. . 1% PEA MONTH OR FRACTION
M.C.R.T. -1% PER MONTH OR FRAGnON
O.F.T. .18% PERAN\lUM
For all tax.s that are originally due and payabi. on and aft.r January " 1982.
the PA D.partm.nt of R.venue will calculat. daily inter.st on all tax
d.fici.nci.s using an annual interest rate that will vary from caI.ndar year,
Inter.st is calculated on a dally basis at the following rates:
DELINQUENT DATE INTEREST RATE DAIL V INTEREST FACTOR
1I1182THRU 1.2131182
111183 THRU 12/31183
111/84 THRU 12J'31f84
1/118!5THRU 12131/8.5
1/118S THRU 121311S8
111187 THRU 12/31187
1I118STHRU 12131/81
111192 THRU 12131192
111193 THRU 12131/94
111195 THRU 12131198
1/111sTHFlU121311si
1/1/00 THRU 12131100
111101 tHRU 12/31/01
111102 THRU 12131102
111103 THRU 12131103
1I1104THRU12131104
t/11O!5THRUl21S1ros
1I110e THRU 1213110e
20%
'8%
II...
'3%
'0%
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.OOO!54S
.000438
.000301
.000356
.000274
.000247
.000301
.000247
.000192
.000247
.000192
.000219
.\)00247
.000164
.000137
.000110
.000137
.000192
---Tax.s that become delinqu.nt on or before D.cember 31.1981 will r.main
a constant int.rest rat. until the d.linqu.nt balanc. is peld 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) XlNUIIIBER OF DAYS
DELINQUENT) X (DAILY INTEREST "ACTOR)