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Home My WebLink About00-02785 REVK-159 (9-95) REVOOOK9 ", 0 % COMMONWEALTH OFiE~~f(VANIR 785 ao:d DEPARTMENT OF REVENUE ~'i ii II I I I BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 19. 06 fd C!..I< # q555a, R ~ qSlro CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CARMO, MICHAEL A 28 S HANOVER ST CARLISLE PA 17D13~33D6 000 co., ~~ :ll: _...> v-\...-,-, J> :'c QJn"j -< c-:....:n ~:o "'r- Notice Date: April 30, 2000 Z s;: I "0 m Notice Number: 853-283-200-042-5 !:Q Z _c;- .'P) 9 r-:c " 6 ~.J -0 ~-r' ~o ::;r t~:rl To the Prothonotary of said court ~antAC{ the~ of the Commonweahh of Pennsylvania, there is h~ith mn,smi~ a' certified copy of a lien to be entered of record in your untyo s:; -I:'" -:: EIN: 25-15824401000 1 2 3 4 5 . 6 7 TAX TYPE ACCOUNT iD TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17679341 07.01-99 09-30-99 1 820.78 1,141.05 TOTAL: 820.78 1,141.05 FILING FEE(S): . 9,00 I " II II I' .1 II II , " I 1 I :i I 1 I I ; INTEREST COMPUTATION DATE: 05-10-00 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 taxpayer1s-property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGA TEl April 30, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE :l1~!Willli'Ii.t!iiil'1,j~Hilll1t""ci!I1l!!1i;ioa~i~ii~~~illii_~iUli~"'IWiJJil~".,I~""i... ~~~,dili~~IIY~~r'~;li _"_1- ~ ~.. ~. il~~~LjJ.' L,;<L~"",l I COMMONWEALTH OF PENNSYLVANIA VS CARMO, MICHAEL A NOTICE OF TAX LIEN filedlhis day of at m, LIENS FOR TAXES Liens for Corporation Taxes arise under Sectiqn 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens 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 of the' Tax Reform' Code of 197t, 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 2611-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, (76 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 dale of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P ,So 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: Corporation 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 are liens on real estate which continue until tax is paid. Personal Income Tax. Emoloyer Withholdina Tax ,Rea~y Transfer Tax Sales and Use Tax Liquid Fuels Tax Fuel Use Tax; 'Motor Carrie'rs Road Tax and Motorbus Tax liens are liens upon the francljises,as-well as rea.!. and personal property of laxpayers, but oniy 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 01 business 01 the taxpayer. The lien has priority from the date of entry of record. I 1~""'-"""' ,.~~~." "" " PLACE OF THE FILING NOTICE FORM PLACE OF FiLING: The notice of li~n shail be filed: (a) In the case of Real Property, in the office ofthe Prothonotary of the county in which the property subject to the Iie'n is situated and (b) in the, case of Personal Property, whether tangible or intangible; In Ihe office oUhe. Prothonotarji'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 Cpde, the Notice of Lien is automatically revived and does not req4ire refiling of the Notice by the Commonwealth. Any Nptice of Lien. fiied bylhe Commonweafth shall have priority to, and be paid in full, before' any other qbiigatibn, judgement, claim, lien, or estate is satistied,Jrom a_Slubs;equent judicial sale or liability with which the property may be charged, EXCEPTION: The Commonweallh does not maintain priority of tax liens over any existing mortgages or liens which are proparly recorded at the time thai the lax lien is filed. SEE: Act of December 12,1994, PL 1015, No. 138, RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cert,ificate of release of-any lien imposed with respect to any tax if; (1) the,liab,i1ity,ls satisfied, satisfaction consisting of payment of the amount assessed togethl1'r: \Yith all interest,and costs in respect thereof; or (2) theli~billly has become ,legally unenforceable, EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENHlF ACCOUNT The "Tolal" coiumn (Column 7) for each.type of lax iisted on this NOlice of Lien comprises the balance of. Tax Due (Coiumn 6) pl4s assessed add"ions andlor 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.S., F.F., C.L., C.N.I. ~ 6% PER ANNUM. .1DUEDATE TO PAYMENT DATE) c.l., G.R, CA, S.T. - 6% PER ANNUM DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I, -eo'" PER ANNUM DUE DATE TO PAYMENT DATE) P.U.R. -1% PERMQNTH OR'-FRACTION(DUE DATETO PAYMENT DATE) P.I.T., E.M.T. .314 OF 1% PER MONTH OR FRACTION S. Be U. - 3/4 OF 1% PER MONTH OR FRACTION RT.T. -6% PER ANNUM INH Be EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.O.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For all taxes that are originally due and payable on and atter January 1, 1982, the PA Department of Revenue will calculate daily interest on aU tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111182 THRU 12131/82 20% .000548 111183 THRU 12131183 16% .000438 111184 THRU 12131/84 11% .000301 1/1185 THRU 12131185 13% .000356 1/1186 THRU 12131186 10% .000274 1/1/87 THRU 12131187 9% .000247 111188THRU12131191 11% .000301 1/1192 THRU 12131192 9% .000247 111/93THRU 12131/94 7% .000192 111195 THRU 12131/98 9% .000247 1/1199 THRU 12131199 7% .000192 111/00 THRU 12131/00 8% .000219 ---Taxes that become delinq!Jent.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 atter 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) "