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Home My WebLink About02-2256N R FOODS INC NESTERN 1502 SLATE HZLL RD CAMP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF UEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ROSE PRODUCE EIN: 25-1713140/000 Notice Date: April 20, 2002 Notice Number; 664-946-102-041-5 To the Prothonotary of said court: Pumuant 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. I 2 3 4 5 6 7 TA)(TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18079988 10-01-00 12-31-00 1 0.00 463.60 EMPL 18079988 01-01-01 03-31-01 1 143.37 1,043.30 TOTAL: 143.37 1,506.90 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 04-30-02 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, a~ter 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. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 20, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS W R FOODS INC WESTERN ROSE PRODUCE NOTICE OF TAX LIEN tiled this at day of Liens fur Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens fur Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Cede of 1971, 72 P.S. Secfion 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Refurm Cede of 1971,72 P.S. Section 8112-C, as amended. Liens fur 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. Sedan 2614.13, as amended. Uens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inher/tance 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 pecendants 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.). 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. Sec'don 7242. Liens fur Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: D. gJ3~.~tJ~ provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no furlher nofl,~ The ~Jng of a Notice of Lien with a county Prothonotary is not a requiste and the lien remains in full force and validity without fi lng of revival until paid. ~ are liens on real estate which continue until tax is paid. Personal Income Tax. Employer Withholdina Tax. Realty Transfer Tax, ,Snar and Use Tax. Lfuuid Fuels Tax. Fuel Use Tax. Molar Carriers Road Tax ar,,I Mu[u, bus Tax liens are liens upon the franchises as well as real and personal properly 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 ent~ of record. PLACE OF THE FILING NOTICE pPLAC~ O? ~LIN.G.: The notice of lien shall be filed: (a) In the case of Real ropany, ~n the omce of the Prothonotary of the county in which the property subj.e, ct. to the lien is situated and (b) in the case of Personal Property, whether tangmm 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 NOT~r'r ~ ACnording to the Fiscal Cede, the Notice of Lien is ~.~Ommm~ticafiY...reviv. ed and does not require reflling of the Notice by the onwearm. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in fu befura any other obllga~on, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the. p?.pa~ty, m..ay be charged, j~.,~v.~c.p_T.J_QJ~ The Commonwealth does not mmr~mn pnonty of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. ~ Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or h s delegate may prescribe, the Secretary or his delegate may issue a certiticate of release of any an imposed with raspe~., to any tax if: (1) the liability is satisfied, setisfection consisting of ~erY~eoef~ or~.e..amo,.u ,nt...ass. essed together with all interest and costs in respect ; or (z) me I~a~lity nas become legally unenforceable. Interest on Corporation Taxes is computed after a lien is paid. The "Total" 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 and/or penalties, and assessed and accrued interest up to the 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 befure December 31, 1981, interest is imposed at the following ratas. C.S., F.F., C.L, C.N.L -8% pER ANNUM iDUIE DATETO PAYMENT D~ S. & U. - ~/4 OF 1'/* PER MONTH OR FRACTION LF.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION For all taxes that are criginally due and payable on and after January 1, 1982, the PA Dapar~'nent of Revenue will calculate daily 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 fofiowing rates: ---Taxes that become delinquent on or befura December 31, 1981 will remain a constant interest rate unffi 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 fofiows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)