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HomeMy WebLinkAbout02-2733t f ¢5 CATERING CONSULTANTS LLC 10~5 COLUHBUS AVE LEHOYNE PA 170~3-1715 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1879039/000 Notice Date: May 21,2002 Notice Number: 731-702-202-051-6 To the Prothonotary of said court: Pursuant to tho 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 SALES 81846531 12-01-01 12-31-01 1 2,293.79 2,988.30 TOTAL: 2,293.79 2,988.30 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 b'ue 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 property, real, pemonal, or beth, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 21,2002 DATE COMMONWEALTH OF PENNSYLVANIA VS CATERING CONSULTANTS LLC NOTICE OF TAX LIEN filed this day of st m. Liens for Corporation Taxes arias under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Secton 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as ~mended. Liens for Realty Transfer Tax arias under Section 1112-C of the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arias under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261 l-M, as amended. Uans for Fuel Uas Tax arias 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.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. asq., 72 PA. C.S.A. Sectoo 1701 st. 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, Uss and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arias under Section 242, Act of Mamh 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arias under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comorafion 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. Inheritance Tax Liens am liens on real estate which continue until tax is paid. persona] Income Tax. Emolovsr W*dhholdioo Tax. Rea]tv Trarmter Tax. Sales 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 p~oparty 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 merchandias regularly used in the ordinary course of business of the taxpayer. The lien has priority fi.om the date of entry of record. PLACE OF THE FILING NOTICE FORM 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 propelly subject to the lien is situated and (bi in 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 NOTICE ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require retiling of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied fi.om a subsequent judicial sale or liability with which the property may be charged. ~ The Commonwealth does not maintain priority of tax liens over any existing mort. gages or liens which are properly recorded at the time that the tax lien is tiled. SEE.' ACt of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secrstery or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the li~lity is sed~ed, asti~cton oon~ng 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 Corporation Taxes is computed after a lien is paid. The "Total" column (Column 7) for each type oftax listed on this No,ce of Lien compriass the balance of Tax Due (Column 6) plus assessed additions and/or penates, 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 fi.om the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is impoasd at the following rates. C.S., F.F., C.L., C.N.L - 8% PER ANNUM IDUE DATE TO PAYMi~IT D~AAT~ C.I., Q.R., C.A., $.T. - 8% PER ANNUM DUE DATE TO PAYMENT DA B.L., N.E., G.P., M.L - ~ PER ANNUM DUE DATETO PAYMENT P.U.R.. - 1% PER MONTH OR ~ION~N(DL DUE DATE TO PAYMB~rT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION For all taxes that ars 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 rata 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, 1981 will remain a cccatant interest rate until the delinquent balance is pek] off, ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is catculsted as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)