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Home My WebLink About06-3662 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 ~RAJSBUAG PA 17128-0948 Pd.P1/ #J'f.f/tJ CIe- ;l ?J10': Ru- 11 Hi~ CERTIFIED COPY OF LIEN I4D(,~.3(,<...2 ~ T.......... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA WHITE STAR DINER INC 1 ROSS AVE NEW CUMBERLND PA l7070-261l EIN: 33-1105736/000 Notice Date: June 19.2006 Notice Number: 960-345-006-061-4 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 recard 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 83368763 10-01-05 12-31-05 1 669.47 810.54 SALES 83368763 01-01-06 01-31-06 1 659.41 774.53 TOTAL: 1,328.88 1,585.07 FILING FEE(S): 14.00 r, ""'" ,~ 0 ~~~: c..:::l "'n =' <-- -< -r- (.:::: Pi; ~ N -n ~ "-,-' - " , - -- -n --., , ~? ~ C) ciJ '-< INTEREST COMPUTATION DATE: 06-29-06 The undersigned, the Secretary of Revenue (or an authorized delegate) 01 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. June 19. 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS WHITE STAR DINER 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 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 ofthe 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. 1086, 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, iiensarise under the Inheritance and Estate Tax Act of 1961,72 P.5. 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 Motorbus Road Tax arise under Chapter 98 of 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 seltlement (assessment) and are iiens upon the franchises and property, both real and personaf, with no further notice. The filing of a Notice of Lien with a county Prothonotary Is not a requisite, and the tien remains in full force and vaiidity without fiiing of revival until paid. InheritanC9 TA~ LiAna are liens on real estate which continue until tax is paid. Personal Income Tax. Emolover Withholdina Tax RealtY Transfer Tax Sales and Use Tax liQuid Fuels Tax FU91 US9 Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have 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. 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 Prothonotery of the county in which the property subject to the lien is situated and (b) in the case of Personal Property, whether tangible or intanpible. 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 the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shali have priority to, and be paid in ful" 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. EXCE~ION': The Commonweaflh does not maintain priority of tax liens over any existing mortgaa~~ or liens which are properly recorded at the time fhat the tax lien Is filed. . Act of 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, 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' Interest on Corporation Taxes is.computed atler a lien Is paid. SETTLEMENT OF ACCOUNT The 'T otal" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions andlor penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. n 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.~., C.L., C.N.1. .6% PERMtoIUM (DUE DATE TO PAYMENT DATE) C.I., G.R., CA, S.T. .8% PERAM\IUM (DUE DATE TO PAYM~ DATE) B.L., N.E., G..P., M.I. . &% P'iRANNIM (DUEOATE.TOPAYMENT DATE) P.U.R.. .1% PER MONTH bR FflACTION (DUE DATE TO ~AYMENT DATE) P.I.T., E.M.T. . 3/4 O~ 1% PER MONTH OR ~RACTION S. & U. . 314 OF 1% PER MONTH OR FAACTION R.T.T. . 8% PER ANNUM INH & EST. . &% PER ANNUM LF.T., F.U.T. .1% PER MONTH OR FRACTION M.C.R.T. .1% PER MONTH OR FRACTION O.F.T. .18% PEA ANNUM For all taxes that are originally due and payable on and after January 1. 1982, the PA Department of Revenue will calculate daily interest on aii 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 DAILY INTEREST ~ACTOR 111/82 THRU 12131182 20% .000548 111183 THRU 12131183 18% .000438 111184 THRU 12/31/84 11% .000S01 111185THRU12131185 13% .000156 1/1/88THRU 12131/86 10% .000274 111187 THRU 12131187 9% .000247 1I1188THRU 12131191 11% .000S01 111192 THRU 12131/92 9% .000247 111193THRU 12131194 7% .000192 1/1195 THRU 12/31/98 9% .000247 1/1199 THRU 12/31198 7% .000192 111/00 THRU 12131/00 8% .000219 1(1(01 THRU 12131/01 9% .000247 1/1/02 THRU 12131102 8% .000164 111103 THRU 12131103 5% .000137 111104 THRU 12131/04 4% .000110 1/1/0S THRU 12131105 5% .000137 11110eTHRU1213110a 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) X(NUMBER OF DAYS DELINQUENT) X (DAft. Y INTEREST FACTOR)