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Home My WebLink About02-2728REVK-I$9 (8-01) REV000K9 RILLOS RESTAURANT 50 PINE ST CARLISLE PA 17013-3136 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2370267/000 Notice Date: May 21,2002 Notice Number: 731-218-902-051-6 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 ~ be entered of record in your county. I 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21169504 02-01-01 02-28-01 1 6,691.57 10.318.36 SALES 21169504 03-01-01 03-31-01 1 2,487.22 5,651.43 SALES 21169504 04-01-01 04-30-01 I 7,129.68 10,552.60 SALES 21169504 05-01-01 05-31-01 1 8,759.47 12,899.93 SALES 21169504 06-01-01 06-30-01 1 7,426.68 10,882.12 SALES 21169504 08-01-01 08-31-01 I 8,638.79 12,093.95 SALES 21169504 09-01-01 09-30-01 1 6,597.90 8,854.75 SALES 21169504 12-01-01 12-31-01 1 9,766.81 11,438.46 TOTAL: 57,498.12 82,691.60 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-31-02 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 pmparty, real, pamonai, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 21,2002 DATE COMMONWEALTH OF PENNSYLVANIA VS RILLES RESTAURANT INC NOTICE OF TAX UEN filed this at day of 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 W'~hholding 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 Sec~on 1112~C of 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 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.$. 9615). Liens for InberJtanca 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 decondants 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 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: Cd~;}gzJtfJ~ 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 fome and validity without tiling of reviveJ until paid. Inheritance Tax Uarl~ are liens on real estate which continue until tax is paid. Personal Income Tax. Emetover Wlthholdino Tax. Realty Transfer Tax. and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax 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 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 entry of record. PLACE OF THE FILING NOTICE FOP~ 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 in which the property 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 .~'~' ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling 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 obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be chaq;led. ~ The Commonwealth does not maintain priority of tax liens over any exi~og mortgages or liens which are properly recorded et the time that the tax lien is filed. ~,~ Act of December 12, 1994, P.L. 1015, No. 138. Subject fo such regulation as the Sanretery or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed wffh respant to any tax if: (1) the liability is seti~ed, setisfantion consisting of payment of the amount assessed together with all interest and costs in respect thereof; or ~.2) the liability has become legally unenforceable. ~ Interest on L;orporation 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 filing 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.a., F.F., C.I., C.N.,. - e% PER ANNUM iDUE DATE TO PAYMB~iT D,T~i~ G.I., O.R., C.A., S.T. - e% PER N~IUM DUE DATE TO PAYMERT DAT B.L., N.E., Q.P., M.I. - ~% PER ANNUM DUE DATE TO PAYMENT DA P.U.R.. - 1.~ _P.EI~ ~ __O1~1_..O_R FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - ~'4 v~' l'~ ~'~H MCNTH OR FRACTION s. au. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 8eX, PER AM~UM INH a ES3'. - 8% PER ANNLIM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.O.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 11~. PER AI~JNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Depant~ent 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 dally basis at the following rates: *--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 Ve RILLO'S RESTAURANT, INC. 50 PINE STREET CARLISLE, PA 17013-3136 Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNA. No: 02 - 2728 Filed: 6/5/02 Amount: $82,691.60 License # 23-2370267 RD T I FY 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 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 E'tJREAU OF COMPLIN4CE - DEFT. 260946 HARRISBURG, PA 17126-0948 p.~ j o 'l ~tq3 R[LLOS RESTAURANT JNC 5O PINE ST CARLISLE PA 1701S-SIS& '" .... 'I~F~i~,i~'"I~I~N':T-OF REVENUE CERTIFIED COPY OF UEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA LiN: 23-2370267/000 Notice Date: May 21,2002 Notice Number: 731-218-902-051-6 To the Prothonotary of said court: Pursuant to the laws of tP Commonwealth of Pennsylvania, there is herewith transmitted a certifi~ copy of a lien to be entered of record in y(~ur county. 1 2 3 TAX TYPE SALES SALES SALES SALES SALES SALES SALES SALES ACCOUNTID 21169504 21169504 21169504 211695O4 21169504 21169504 21169504 21169504 TAX PERIOD BEGIN 02-01-01 03-01-01 04-01-01 05-01-01 06-01-01 08-01-01 09-01-01 12-01-01 4 TAX PERIOD END 02-28-01 03-31-01 04-30-01 05-31-01 06-30-01 08-31-01 09-30-01 12-31-01 EVENT NUMBER 1 1 1 1 1 I TOTAL: FILING FEE(S): 6 TAX DUE 6,691.57 2,487.22 7,129.68 8,759.47 7,426.68 8,638.79 6,597.90 9,766.81 57,498.12 TOTAL DUE 10,318.36 5,651.43 10,552.60 12,899.93 10,882.12 12,093.95 8,854.75 11,438.46 82,691.60 9.00 -;':' C~ ". ':' INTEREST COMPUTATION DATE: 05-31-02 rized dele ate~ of the Commonwealth of Pennsylvania, certifies this to be a true and correct ned the Secreta of Revenue (or an autho g s ch tax a er and which The undersig , ry ......... -,-~n'c~T Annmc~.q or PENALTIES therein due from u P Y ' , copy of a lien against the above named taxpayer ~or unpma ~.,, im/cn~-, .. ......... 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 OFr~'EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 21,2002 DATE