The URL can be used to link to this page

Home My WebLink About02-1999REVK-159 ($-oi) REV000K9 BUREAU OF COMPLIANCE DEPT. 25094~ HARRISBURG, PA 17128-0948 RILLOS RESTAURANT INC 50 PINE ST CARLISLE PA 17013-3136 COMMONWEALTH OFPENNSYLVANIA DEPARTMENT OF REVENUE aa. 77o-. CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2370267/000 Notice Date: March 26, 2002 Notice Number: 941-171-002-032-1 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 SALES 21169504 10-01-01 10-31-01 1 75.20 514.09 TOTAL: 75.20 514.09 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 04-05-02 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 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. SECRETARY OF~I~EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE March 26, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS RILLOS RESTAURANT INC NOTICE OF TAX LiEN tiled this day of m. 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 the Tax Reform Code of 1971,72 P.S. Sec'don 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 l-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, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Uens 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 Mamh 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: ~}gc~2Jl~Ji~ provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the ffanchisse and property, both real and personal, with no further notice. The tiling of a Notice of Lien with a county prothonotary is not a requisite, and the lien remains in full force and validity without tiling of revival until paid. Jj~J~J~a~~ are liens on real estate which continue until tax is paid. personal Income Tax. ~,-n~aver Withholdirm Tax. Realty Transfer Tax. Sales and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax Mptorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but on y after they have been entered and docketed of record by the Prothonotary of the county where such property s 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 tiled: (a) In the case of Real Property in the office of the Prothonotary of the county in which the property subject to the lien s situated and (b) in the_ca.,se of Person..al. Prope .n'y,.whe.~ tangible or intangible, in the office of the ~-rotnonotary or me county n wrscn the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rsfiling of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid in fu , before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the nrcr~rtv may be charged. ~ The commonwealth does not maln"taln"-pr'"or ty of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax en is tiled. ~ Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certiticate 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 int.erest .ar~.d co,s~s~,.[n,_r~,ap,.,~e~,. thereof;, or (2) the liabi ity has become le.ga~y un.e. nto.r, cea.~. ?. ~ Interest on Corporation Taxes is cemputeo aner a den ~s p;ua. 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 additions and/or penalties, and assessed and acarued interest up fo ~e 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 tiling 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 pAYMENT DATE) C.l., G.FL C.A., S.T. .6% pER ANNUM (DUE DATE TO pAYMI~IT DATE) B.L., N.E., G.P., M.. - ~ pER ANNUM (DUE DATE TO pAYMENT DATE) P.U.R.. - 1% pER MONTH OR FRACTION (DUE DATE TO PAYM~:~ P.LT., E.M.T. - ~/4 OF 1% PER MONTH OR FRACTION S.&U. .3/4 OF 1% pER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. .6% pER AMflUM LF.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER AI~ILIM 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 all tax dsficiencles using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: INTEREST RATE DAILY INTEREST FACTOR DEUNQUENT DATE 1/1/82 THRU 12/31/82 20% .000548 111/83 THRU 12/31/83 18% .000435 1/1/84 THRU 12/31~4 11% .000901 1/1/85 THRU 12/81/85 13% .000356 111/88 THRU 12,'31~8 10% ,000274 1/1/87 THRU 12/31/87 9% .000247 1/1/88 THRU 12/31/81 11% .000301 111/82 I~'IRU 12/31/82 0% .000247 111/83 THRU 12/31/94 7% ,000192 1/1/85 THRU 12/31/88 0% .000~47 1/1/89 THRU 1PJ31/88 ~ .000192 111/00 THRU 12/31/00 8% .000218 111101 THRU 12/31/01 ~ .0002A7 1/1/02 THRU 12/31102 6% .000164 ---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 (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff RILLO'S RESTAURANT, INC. 50 PINE STREET CARLISLE, PA 17013-3136 Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNA. No: 02 - 1999 Filed: 4/24/02 Amount: $514.09 License # 23-2370267 ORDER TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. D. MICHAEL FISHER · #034198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-9045 Date: December 20, 2002 REVK-159 (6-01) p,L~OOOK~ BUREAU OF COMPt. IN~E HARRISBUP, Q, PA 17128-0948 RZLLOS RESTAURANT ZNC 50 PINE ST CARLISLE PA 17015-5156 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF UEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSY~LVANIA EIN: 23-2370267/000 Notice Date: March 26, 2002 Notice Number: 941-171-002-032-1 To the Prothonotary of said court: *Pursuant to the laws of th Commonwealth of Pennsylvania, there is herewith transmitted a certifie copy of a lien to be entered of record in your county. 1 3 4 I/~A [ Tr~ I .......... ~ PERIOD I PERIOD EVENT NUMBER 1 TOTAL: FILING FEE(S): TOTAL 9.00 INTEREST CO .~,/~--~Z,.~ ! The undersigned, t~ ....... ed delegate) of the Commonwealth of pennsylvania, certifies this to be a true and correct copy of a lien again ....... ~-u [axpayer 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, ADDITION8 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. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE March 26, 2002 DATE