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Home My WebLink About02-2266REVK-159 (8-01) REVOOOK9 RZLLOS RESTAURANT ZNC 50 P~NE ST CARLISLE PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2370267/000 Notice Date: April 20, 2002 Notice Number: 664-523-202-041-5 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 EMPL 14225148 07-01-01 09-30-01 1 654.35 914.27 TOTAL: 654.35 914,27 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, certities this to be a l~ue and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due ftom 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. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 20, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS RILLOS RESTAURANT INC NOTICE OF TAX LIEN tiled this at day of Liens for Corporation Taxes arise under Secdon 1401 of the Fiscal Cede, 72 P.S. Section 1404, as amended. Mens 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 cf the Tax Reform Code of 1971,72 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. Section 261 l-M, as amended. Liens for Fuel Use Tax adse under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carders 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.). 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. 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: Corooration Tax Liens 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 further notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Jl~ ars liens on real estate wh~h continue until tax is paid. Personal Income Tax. Emctover Wtihholdina Tax. Realty Transtar Tax. and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Mlat~bJaLT~ liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of roccrd by the Prothonotmy of the county where such property is situated and shall not attach to stock of goods, wares, or memhandise regularly used in the ordinmy course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FOpU PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county n wh dA the propen'y subject to the lien is situated and (b) n the case of Personal Property, whether tangible 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 NOTI~I:: ~ According to the Fiscal Cede, the Notice of Lien is automatically revived and does not require retiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full before any Other ob gation, judgement, claim, lien, or estate is sedstied from a subsequent Judicial sale or liability with which the property may be charged. ~ The Commonwealth does not maintain priority of tax liens over any ex stin~l mortgages or liens which are properly recorded at the time that the tax lien js filed. SEE.' 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 cerlfficate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of ~yment of the amount assessed together with all interest and costs in respect reof; or (2) the liability has become legally unenforceable. ~ Interest on Corporation Taxes is computed after a lien is paid. The "'l'otaJ" 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 before December 31, 1981, interest is imposed at the following rates. C.S., F.F., C.L., CN.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE} P.U.R.. - 1~ _P_E~. M _O1~'__~ OR FRACTION (DUE DATE TO PAYMI~rr' DATE) O.F.T. - 18% PER.6A~UM 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 deficiencies using an annual interest rate that will vary from calendar year. interest is calculated on a daily basis at the following rates: ---Taxes that become delinquent on or before December 31, 1 g81 will remain e 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 (DALLY INTEREST FAC'FOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff ,V. RILLO'S RESTAURANT, INC. 50 PINE STREET CARLISLE, PA 17013-3136 Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNA. No: 02 - 2266 Filed: 5/7/02 Amount: $914.27 License # 23-2370267 OR DY_, R Y_ O~SA ~ISF Y 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. MICHA~F.~SHER Stephen L. Brandwene #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 R~VK-159 (0-01) REV000~ BUREAU OF COMPLIANCE OEP'r, 280948 HARRISBURG. PA 17120-0946 RILLOS RESTAURANT INC 50 PINE ST CARLISLE PA 17013-3136 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF UEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA , EIN: 23-2370267/000 Notice Date: April 20, 2002 Notice Number: 664-523-202-041-5 To the Prothonota~ of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a cer~fied 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 EMPL 14225148 07-01-01 09-30-01 1 654.35 914.27 TOTAL: 654.35 914.27 FILING FEE(S): 9.00 INTEREST COM~ The undersigned, the .' .... = [or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against ti' .... = 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. (OR AUTHORIZED DELEGATE) Apdl 20, 2002 DATE