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Home My WebLink About06-4257 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 Iii- PJ/{ '1'I,tIT> c.k. ;l. 'II"'! (l.u. I'iCi2y COMMONWEALTH OF PENNSYLVANIA oM. DEPARTMENT OF REVENUE ~ REVK-159 (12-05) REVOOOK9 CERTIFIED COPY OF LIEN )L.,.oc. - '-/:l$7 ~ 7~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA WHITE STAR DINER INC 1 ROSS AVE NEW CUMBERLND PA 17070-2611 EIN: 33.1105736/000 Notice Date: July 16, 2006 Notice Number: 638.405.006.071.1 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 TAXTVPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 92378213 10.01-05 12-31-05 1 672.76 897.32 SALES 83368763 02-01-06 02-28-06 1 711.85 636.12 TOTAL: 1.384.61 1,733.44 FILING FEE(S): 14.00 c_~ :::f ,',,; C~l ['.J -, co c, INTEREST COMPUTATION DATE: 07.26-06 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 lor unpaid TAX, INTEREST. ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand lor 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 taxpaye(s property, real, personal, or both, as the case may be. July 16, 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 of \he Tax Reform Code ol1971, 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. Saction 2611-M, as amended. Liens for Fual 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 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death prlorto December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 196f, 72 P.S. Section 2485 - 101 8\. seq.). Liens for State, or SUIte 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: Comoratlon Tax liens provided under the Fiscal Code arise at the time of setllement (assessment) and are liens upon the franchises and property, both real and personal, with no lurther notice Tha filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in lull force and validity without filing of revival until paid. Inheritance Tax: Uens are liens on real estate which continue until tax is paid. Personal Income Tax: Emplovar WithholdinQ Tax R.Ahv Tra~ Tax. ~AIA. and Use Tax liauid Fuels Tax FUAllJae Tax Motor Carrl8r. Aoad Tax and Motorbus Tax liens are liens upon tha lranehleea as well as real and peraonal property of taxpayers, but only after 1I18y have been entered and docketed of record by the Prothonotary of the county where such property is sltuatad 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 \he office of the Prothonotary of the county m which the property sUDJect to the lien is situated and (b) in \he case of Personal Property, whether tangible or intengible, in 1118 office of the Pro1honotary olthe county In which the property subj8ct to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the Fi8caI Code, the Notloe of Lien is automatically revived and ddes not require reftllng ol tha Notloe by the Commonwe8l1h. AnV Notice of Lien filed by the COmmonweal1h shall have priority to, and be !'aid in lull, betare any Olher <l\1Ug1llkn, ~ claim, lien, or estate Is satisfied lroin a subMau8nI hldlclal iaIe or I with which the property may be charged.' EXCEPTION', The Commonwe does not maintain priority of tax liens over any existing mor1gQs or liens which are properly recorded at the time that the tax lien is filed. llEE; Act of December 12,1994, P.L 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may ISlUe a certificate of ralesse of any lien imposed with respect to any tax K: (1) the "ability is satisfied. sallaIaction consiallng 01 payment of the amount _lI88d fDgtI1her with all '- and ooal8ln respect thereof, or (2) the lIabllity has becOIne legally unenforceable. EXCEPTION: interest on Corporation laxes Ia compiltedllflojr a lien Ia paid. SETTIIiU9lT OF ACCOUNT The "Total' column (Column 7) for ead1 type of tax listed on this Notice of Lien comprises the balance of Tax Due (CoIun\!I6) plus asMosed addIIIon8 and/or panaJties, and 88N8Sed and lICC>'Ue(IlnIerest up to the interest ~tation date on the face of this notice. If payment or setIIement of account Is made after the Interest computation data, the payment must include the lien filing ooal8 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 ratas. e.s., F.F., C.L., C.N.1. - 6% PER ANNUM ~UEDATETO PAYM9lT DA~ C.I., G.R., CA., S.T. .,.,. PlRNNM DUEDATETO PA'NENt ~ B.L..,N.E.,G.P.,M.I. ."'PEA........ DUEDATETOPA'lME'M"DA: P.U.R.. ,'%P&RMoN'rH RFAACnoNCDUEDATETO AYMENTOATE) PJ.T., E.M.T. .314 OF 1% PER MONTH OR FAAOTION $. a. u. . :lI-' OF 1% PER MONTH OR FRACTION R.T.T. . 6% PER ANAJM INHa.EST. -a%PERANoILIot t..F.T., F.U.T. . '\% PER MONTH OR FAACTION M.O.R.T. . 1% PER MONTH OR FRAC110N Q.F.r. ,'n. PERANoILM 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: DEl.INQUENT DATE INTEREST AATE DAll V INTEREST FACTOR 1/1/82 THRU 12/31182 20% .000$48 1/11B3 THRU 12131183 16% .G004'38 1111M THRU 12131184 11% .000301 1Il11e THRU 12/31/85 13% .OOO3l5O 111188 THRU 12131118 10% .000274- 111187 THAU 12131187 9% .000247 l111B8THRU12/31191 1''''' .000301 1/1192 THRU 12/31182 9% .000247 111/9~ THRU 121'!11i4 7% .000112 1/1/95 THRU 12131188 8% .000247 1/1188 THRU12/31/te 7% .ooofta 1/1/00 THRU 12131100 8% .ooot\9 1/1101 THRU 12/31/01 9% .000247 111/02 THRU 12/31/02 6% .000184 1/1103 THRU 12131/0~ &% .0001'7 111m4 THFlU 1W31104 4% .000110 11110e 1'HRU 12131100 S% .0001:17 111108 THRU 1213110e ~ .000182 .--Taxes that become delinquent on or before December 31, 198f will remain a constant interest rate until the delinquent balance Is paid off. ---Taxes that become delinquent on or alter January f, 1982 are subject to a variable Interest that changes each calendar year. ---Interest is calculeted as follows: INTE~:~~V~~:$~=r"OFDAYS