HomeMy WebLinkAbout06-5063
REVK.159 (12-05) Rj;VOOOK9
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 111~-o948
COMMONWEALTH OF PENNSYLVANIA ...a....
DEPARTMENT OF REVENUE ,.."
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CERTIFIED COPY OF UEN
Itc.DC.- !::i(J~3 ~ I.L....
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
MOUNTAIN LAKE FARM MARKET INC
298 MCALLISTER CHURCH RD
CARLISLE PA 17D13-95D4
EIN: 25-1757255/000
Notice Date: August 26, 2006
Notice Number: 124-766-306-082-1
To the Prothonotary of said court: Pursulnl to the laws of the
Commonwealth of Pennsylvania, there is herewith transmllted a certified
copy of a lien to be entarad of rlOOrd In your county.
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 2t565346 06-01-06 06-30-06 1 895.85 1,002.47
TOTAL: 895.85 1,002.47
FlUNG FEE(S): 14.00
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INTEREST COMPUTATION DATE: 09-05-06
The undarslgned, tha Sacretary of Ravenue (or an authorized dalegate) of tha Commonwaalth of Pannsylvanla, certifias this to be a trua and correcl
copy of a lien agalnst the abova namad taxpayar lor unpaid TAX, INTEREST, ADDiTiONS or PENALTiES tha"lin dua from such taxpayer and which,
after demand lor paymant thereof, remains unpaid. The amount of such unpald TAX, INTEREST, ADDITIONS or PENALTIES Is a lIan In favor of the
CommonwaaJth of Pennsylvania upon tha taxpayar's property, real, personal, or both, ..tha cue may be.
August 26, 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
d.yof
at
m.
LIENS FOR TAXES
U.ns for Corporation Taxes arise under Section 140t of tho Fiscal Code, 72
P .S. Section 1404, as amended.
Uana for P.rsonal Inoom. Tl!X and Employar WIthholding Tax arise under
Section 345 of tho Tax Reform Code of 1971, 72 P.S. Sactlon 7345, as
amended.
Uens for R.aIty Transfar Tax arise und.r S.clion 1112-C of tho Tax Reform
Code of 1971, 72 P.S. Seclion8112-C, as amended.
U.ns for Liquid Fu.ls Tax arise under Section 13 of tho Liquid Fu.ls Tax Act,
72 P.S. Section 2611-M, as am.nded.
Liens for Fual Use Tax arise under S.clion 13 of the Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended.
L1.ns for Motor Carriers Ro.d Tax arise under Chapter 96 of the PA V.hlcle
Cod., (75 PA. C.S. 9615).
Uens for Inherllanc. Tax and Estate Tax arise under tho Inheritance and
Estate Tax Act of 1982, Act of December 13, 1 962, P.L t 086, No. 225 Saclion
1 et. seq., 72 PA. C.S.A. Section 1701 .t. seq. (For d.cendonts with data of
deeth prior to D808mber 13, 1982, liens artse under tho Inherllance and Estat.
Tax Act of 1961, 72 P.S. Section 2485.101 et. seq.).
Liens for State, or State and Local Sal.s, Use and Hot.1 Occupancy Tax and
Public Transportation Asalstance Fund Taxes and F.es arise und.r Saclion
242, Act of March 4, 1971, NO.2 as amended, 72 P.S. Sactlon 7242.
Liens for Motorbus Road Tax .rlse und.r Chapter 98 of PA Vehlcl. Cod., (75
PA C.S. 9815).
LIENS FOR T AXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooration Tax LiAns provided under the Fiscal Code artse at the time of
settl.ment (assesam.nt) and arB lI.ns upon the franchls.s and property, both
r.al and personal, with no furth.r notice. The filing of a Notice of Lien with a
oounty Prothonotary Is not a r.qulslle, and the lien remalns In full force and
validity without filing of r.vival until peld.
Inheritance Tax Uens are liens on real estate which continue until tax is paid.
PsrsonBllncome Tax Ernolover Withholdlna Tax RlIIsltv 1~nBfer Tax Sakis
and LJB9 Tax Liauid Fuels Tax FURl URA Tax Motor C8rriers Road Tax and
Motorbus Tax lI.ns are lI.ns upon the franchises as WIll as f.aI end personal
prop.rty of taxpayers, but only .fter they hav. been entered and docketed of
rooord by tho Prothonotary of the oounty wher. such property Is slluated and
sh.1I not attach to stock of goods, war.s, or merchandise ragul.rty used In the
ordinary oourse of busln... of the taxp.yer. The lien has priority from the dete
otanlry of r.oord.
PLACE OF THE FILING NOTICE FORM
PLACE OF FlUNG: The notice of lien shall be filed: (a> In tho case of Real
Prop.rty, in the office of the Prothonotary of th. county In which the property
subJect to the lI.n Is slluated and (b) In the case of P.rsonal Property, whether
tanglbl. or intangible, 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 L1.n Is
automatically reviv.d and does not requlr. rafillng of tho Notice by the
Commonw.a1th. AnV Notic. of Lien filed by the Commonw.aIth sholl h.ve
priority to, and be paid In full, b.for. any other obligation, I'udgem.nt, claim,
lien, or estate Is satisfied from a subsequent judlclalsal. or labllitv with which
tho propertv may be charged. EXCE!:'IIOtl!: The CommonWlafth do.s not
maintain priority of tax liens over any exlstin~ mortga~~ or liens which are
properly roooroed at the time that the tax lien IS filed. ~ Act of December
12, 1994, P.L 1015, No. 138.
RELEASE OF LIEN
Subject to such ragulation as the Secr.tary or his d.lag.te m.y prescribe, tho
S.cr.tary or his d.l.gate may i..ue a certificate of r.lease of .ny lien Imposed
with r.spect to any tax if: (1) tho liability Is satisfied, satisfaction consisting of
payment of the amount ..se..ed togather with a11lnterast and oosta In fespect
thereof; or (2) the liablllly has beoom. I.gally unenforceable. EXCEPTION:
Interest on Corporation Taxes I. oomputad _ . lien Is peld.
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) for each type of tax lIated on this Notice of Lien
oomprlses the balance of Tax Due (Column 6) pIu. -.ed eddItions and/or
penalli.s, and ......ed and accrued Inter.st up to tho interest oomputation
data on th.face of this notice.
If p.ym.nt or s.ttlement of .ccountls mad. attar the Interest computation dat.,
the p.yment must Include the Ii.n filing costs and accrued Interest from the
Interest oomputation date to and through the payment dat..
For any delinquent taxes due on or before December 31,1981, interest is
Imposed .t the following rates.
C.S., F.F., C.L., C.N.!. .6% PEA ANNUM DUE DATE TO PAYMENT~AT
0.1., a.R., C.A., S.T. . e% PER- 'FENfWIMSiHT
B.l., N.E., G.P., Mol. . 6"Jl. PERNN.M DUEDATETO PAYMENT DA'
P.U.R.. . ,% PER MONTH FRACT10N (DUE DATE TO AYMENT DATE)
P.1.l., E.M.T. .3/4 OF 1% PER MONTH OR FRACTION
S. . u. . 3/4 OF ,% PER MONTH OR FFlACTlON
R.T.T. . 6% PER ANNI.JA
INH & EST. .6% PERAANlIM
L.F.T., F.U.T. .1% PER MONTH OR FRACTION
M.O.R.T. -,% PER MONTH ORFRACTlON
a.F.r. -18% PERAN\IUM
For all taxes that arB originally due and payabl. on and after January 1, 1982,
the PA Dapartm.nt of Revenu. will calculat. delly Interest on all tax
defici.ncies using an annuallnterast rate that will vary from calendar year.
Inter.st is calcul.ted on a dally basls at tho foUowlng rates:
DELINQUENT DATE INTEREST RATE OAIL Y INTEREST FACTOR
1/1/82 THRU 12/31182 20% .000548
1/1/83 THRU 12/31183 16% .000438
1/1184 THRU 12/31184 11% .000301
1/1185 THRU 12/31185 13% .OOO3e8
1/1/88 THRU 12/31188 10% .000274
1/1/87 THRU 12131187 "' .000247
1/1/88 Tl-IRU 12'-51181 11% .000301
111182 THAU 12/31112 9% .0002047
111/93 THRU 12131/94 7% .000182
111195 THRU 12/31118 9% .000247
1/1189 THRU 12131J19 7% .000""
111100 THRU 121StlOO 8% .000218
1/1101 THRU 12/31/01 9% .000247
1/1/02 THRU 12/31102 8% .000184
1/1103 THRU 12/31103 !5% .000137
111104 THRU 12131104 4% .000110
1/1105 THfW 1213110S e% .000137
1I11oeTHRU121t11OfI 7% .000112
--- Tax.s that baoom. delinquent on or before December 31, 1981 will remain
a oonstant Interest rate until tho delinquent balance I. paid off.
---Taxes that become delinquent on or after January 1, 1982 are subject to a
varlabl. Int.rest that chang.. ..ch calendar ye.r.
---lnterestisC8ICU~: .'
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