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HomeMy WebLinkAbout06-4598 REVK.159 (12-05) REVOOOKt! COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO SOX 28DN8 HARRISBURG PA 17128-0948 It~ '/'I.tJO CIt- .:l 'I <If'D ~ /YJ4l.'l CERTIFIED COPY OF LIEN YLc b t- . <J~H Cl.;) ~ /;;:.. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MOUNTAIN LA~E FARM MARKET INC 298 MCALLISTER CHURCH RD CARLISLE PA17013-9504 EIN: 25,1757255/000 Notice Date: August 7, 2006 Notice Number: 424'083,306'080,2 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 A<!:COUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21565346 02,01-06 02,28,06 1 1,001.29 1,290.47 SALES I 21565346 03,01,06 03,31-06 1 514.28 634,03 SALES 21565346 04-01-06 04-30.06 1 1 ,330,94 1.566,12 SALES 21565346 05,01-06 05.31,06 1 2.379,58 2,548,85 TOTAL: 5,226,09 6,039,47 FILING FEE(S): 14,00 g ....., = ~ <=> ,,~ .... ". =~ mn-; c: ;z ':1 , '" ;Z~ ~~,. 0 :<C ~('; " :r-.{ :x 90 ::i>8 ~ om ~ .r:- ~ \D -< INTEREST COM*UTATION DATE: 08-17.06 The undersigned, thijocretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, cerlifias this to be a trua and correct copy of a lien against e abova named taxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which. after demand lor pa ent thereof. remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in lavor of the Commonwea~h of Pe nsylvania upon tha taxpayer's property, raal, personal, or both, as the case may be, August 7, 2006 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MOUNTAIN LAKE FARM MARKET INC NOTICE OF TAX LIEN filed this day 01 at m, LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 01 the Rscal Code, 72 P,S, Section 1404, es amended, Liens for Personal Income Tax and Employer Wrthholdlng Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P,S, Section 7345, .s amended, Liens for Reelty Transfer Tax arise under Section 1112,C of the Tax Reform Code of 1971, 72 P,S, Section 8112'C, es emended, Liens for LiqUid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P,S, Section 2611.M, es amended, Liens for Fual Use Tax arise under Section 13 01 the Fuel Use Tax Act, 72 P,S, Section 2614,13, as emended, Liens for Motor Carriers Roed Tax arise under Chapter 96 01 the PA Vehicle Code, (75 PA, C,S, 9615), Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act 011982, Act of December 13, 1982, P.L. 1086, No, 225 Section 1 at, seq" 72 PA, C.S,A, Section 1701 et. seq, (For decendents with date 01 death prior to December 13, 1982. liens arise under the Inheritance and Estate Tax Act of 1961, 72 P,S. Section 2485 ,101 at, seq,), Liens for S_, or State and Local Sales, Use and Hotel Occupancy Tax and Public TranlpOrtalion Assislance 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 96 01 PA Vehicle Code, (75 PA C.S, 9815), LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax LiRns provided under the Fiscal Code arise at the time of setIIament (assessment) end are liens upon the franchises and property, both real and personal, with no further notice, The filing 01 a Notice 01 Lien with a county Prothonotary Is not a requisite, and the lien remains In full force end validity without filing 01 revival until paid, InhAritanOlil Tax Uens are liens on real estate which continue until tax is paid. Personal Income Tax El'I1DIovarWithholding Tax R8Altv Tranaf&r Tax ~8& and Use Tax Liauid FURIR Tax Fuel Use Tax MotorCArriIN'R Road TaX' and Motorbus Tax liens are liens upon the franchises es well es real end personal property 01 taxpayers, but only after they have been entered end docketed 01 record by the Prothonotary 01 the county where such property ia situated and shall not attach to stock 01 goods, wares, or merohandise regularly used In the ordinary course 01 business 01 the taxpayer, The lien has priority from the date 01 entry 01 record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case 01 Real Property, in the office 01 the Prothonotary 01 the county In which the property subject to the lien Is situated and (b) in the case 01 Personal Property, whether tangible or intangible, In the office 01 the Prothonotary 01 the county in which the property subj8cl to lien is situated, AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RU~E' A<;cording to the Fiscal Code. the NoIice of Lien is automatically revived end dOes not require refillng 01 the Notice by the Commonwealth, Any NrotIce of Lien filed by the Commonwealth shall have priority to, end be paid In lull, before any other obligation, judl!!ment, claim, lien, or estate Is satisfied from a subsequent judicial sale or liabIlity with which the property may be charged, EXCEPTIO!!!: The Commonweafth does not maintain pr'lOrity of tax liens over any existin~ mortgaH~~ or liens which are prope~y racord8d lit the Ume that the tax Iian 's filed, ' Act of December 12,1994, P,L, 1015, No, 138, RELEASE OF LIEN Subject to such regulation es tha Secretary or his delegate may prescribe, the Sacretary or his delegate may issue a certificate 01 relaese of any Iian Imposed with respect \0 any tax If: (1) 1I1a liability is satisfied, satisfaction consisting 01 payment of the amount II88llsaed together with a1llnterelll and costa InreSfJ8cl thareol; or (2) the liability hes become legally unenforceable, EXCEPTION; Interest on COrporation faxes Is computed after a lien Is paid, SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each lYPe of tax listed on this Notice of Lien comprises the balance 01 Tax Due (Column 6) plus assessed addiliona andlor penalties, and assessed end acaued "ltrterest up to the interest computation date on the face of this notice, II payment or settlement of account is made after the interest computation date, the payment must lnoIude the lien filing costs and accrued interelll from the interest computation date to end through the paymant date, For any dalinquent taxes due on or before Decamber 31,1981, interest is imposed at tha following rates, O.S., F.F., C.L., C.N.I. .8% PERANNlNvt [UEOATETO PAYMENT DATE) Col., (I.llt, CA.,S.T. . 6%PS\AtCNUM DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. . "'" PER~UM OUE DArE TO PAYMEHI' DArEl P.U.R.. . 1% PER MONTH R FRACTION (DUE CATETO PAYMENT DATE) PJ.T., E.M.T. . 314 OF 1% PERMONTHORFPAC'fION S. &. U. . 314 OF 1% PER MONTH OR FRACTION R.T.T. . "'" PERNoWUM INH &. EST. . "'" PER ANNUM LF.T.. F.U.T. -,% PER MONTH OR FRACTION M.O.R.T. -,% PER MONTH OR FRACTION a.F.r. . 18% PEA ANNLM For all taxes that are originally due and payable on and aftar January 1,1982, the PA DepllJ1mant of Reverllle will calaJlate daily interelll on all tax deficiencies using an anrlllallnterast rate, that will vary from calendar year, Interest is calculated on a dally basis at the following rates: DELINQUENT !)ATE INTEREST RATE OAll Y IM"EREST FACTOR 1/1182 THRU 12/31182 20% .000M8 1/1183 THRU 12/'31/13 18"10 .000438 1/1184 THRU 12/31/84 11% .000301 111I85THRUl2131f85 13% .oooaee 1/1/18 THRU 12131188 10% .000214 1/1187THRU 12/31187 9% .000147 111188THRUl2131181 11% .000301 111112 THRU 12131/92 9% .000247 1/1f13 THRU 1~"M 7% .0001i2 111," THRU 12131188 9% .000247 1/1199 THRU 12/1tlli 7% .OOO1i2 111100 THRU1213Voo 8% .ob021i 1/1101 THAU 12131101 9% .000247 111102 THRU 12J31102 6% .000184 111103 THRU 12131103 S% .OOOlS7 lJ1J04 THAll 12131104 4% .000110 1/1108 THRU 12J31/OS 5% .000137 l/110e THRU 121'1106 7% .000182 ..,Taxes that become delinquent on or before December 31, 1981 will remein a constant Interest rata until the delinquent balance Is paid off, .., Taxas that become delinquent on or aftar January 1, 1982 are SUbject to a variable interest that changes esch celendar year, ...Interest Is calculated es fl)j~: INTE=~.J'::i'=~~OFDAYS