The URL can be used to link to this page

Home My WebLink About97-03712 COMMONWEALTH OF PENNSYLVANIA VS WARGO. DOUGLAS 0 NOTICE OF TAX LIEN filed this davel at m LIENHOR TAXES Lions lor Corporallon la.as arise undor Section 1401 of '~9 Fiscal Code. 72 P S SeeMn 1404, as amended liens lor Personal Income Tax and EmDloyer W,lhholdil'1g Tax arise under Section 345 01 tho Tax Reform Code at 1971. 72 P 5 Sect,on 7345. as amended L!ons for Reallv Tral'1s'er Tax arise under Section 11 12.C 01 :he Tax Reform Code 011971. 72 P S SeeMn 8' 12.C. as amended Lions for Liquid Fuels Tax arise under SeeMn 13 ollhe LiquId Fuels Tax Act. 72 P S Section 2611.M. as amended LIons for Fuel Use Tax arise under SeeMn 13 ollhe Fuel Use Tax Act. 72 P S SeeMn 26'4 13, as amended Liens lor Molar Carriers Road Tax arise under Chaplet 96 of lhe PA Vehicle Code. (7S PA C S 961S) LIOns for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act 011982, Act 01 Decambar 13, 1982. P L 1 086, ~o 225 SecMn 1 al seq, 72 PA C S A Section 1701 at saq (For deeandan~s w,ln da:e of death prior 10 December 13, 1982. liens anse under Ihe Inherl1ance and Estate Tax Act 011961,72 P S Section 2485.101 el seq l liens lor Stale. or State and Local Sales. Use and Hotel Occupancy Tax and PubliC Transportation Asslslance Fund Taxes and Fees arise under SeeMn 242, Act 01 March 4, 1971, No 2 as amended, 72 p 5 Sect,on 7242 Liens lor Molorbus Road Tax arise undo' Chapter 98 01 PA Vet-,cie Code. (75 PA C S. 98lS) IIFN~ m~ TA~F~. PfNAI.Tl~!' I'ND '''''ERE~T GENERAL INFOR"'ATION COIQO~aIIQn. Tax. L'fJf1.s provided urder the Fiscal Cnde arise at Il"e 'me 01 sen'ement (assessmenl) ar"d ar8 I,ens upon tMe hanC~lses a"d p'ooerty. both real and pefsonal, w!th no !u!1hfJrnot~Q, The filing 01 a Notlco 01 L en With a county PrOlh~nOlary IS not a lequls:te. and the he'" f8ma,ns ,n full 'olce and validity WllhO"lliI,ng of rev val unlil pa,d In!:e!ltance TaA L~er.s are I-ens on real oslale wh,ch conllnue unlil !ax 's pa.d Po'sor"a! 1r"['O~O Ta,,- EmgOYQ~ W,ltthOICl."'g Ta.\. RQ~!IY Tfilr":iIOr T~... Sil'QS anO Use Ta.\. L'QIJ'O fI.iQ':i Ta;.... F...Q! I..lso Tax. Votor Carlers Road Ta}!. anCl '1010rO...s T"", IOl"'S a'e I,el""s upon the trar"ch'se! as weil as 'eal ar"d oe'sol"al o'operlY of lalcaye's. bu1 only anef they have been enlered a,.,d dOCII.Qled 01 lecold by lhe P,olhonotary 011he cour'lly wha'e such plope'ly '5 slualed and sr-a:1 no! a:TaCh to S!oC~ of goods. wares or ~OfCMal'1d'se ragu'afly I,;SOo:n I~e ord f1alY COu'S8 0' busress 01 t"'e talpayer fr-e I en nas P"Cf Iy !'om lhe da!e of ontry ollocold PLACE OF THE FILING NOTICE FORM PLACE OJ: J:llI~G ihO "'ot,co 01 Lon shalf bo filod (a) In tho caso 01 Roal PfoDO"y, ,n tho oil_co olt"o PrOlhonotafY 01 tho county In wh,ch tho proporly sub;octlO 11"00 I an _5 sltuatod and (b),n The caso 01 Porsonal Propefly, whether ta",glblo Of _ntanglb'o. ,n lhe olllco 0' the PrOlhonOlary Oflho counly In which tho PIOPOfty Subjoctlo Iron _5 slluated AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE CENERAL RULE According 10 lhe Fiscal Code. 11'10 Notice 01 lien IS aulomallcally fovlved and does nol fOqUlre roMlng of Ihe Nollce by lhe Commonwealth Any Notice 01 Lion Illed by lhe Commonwealth shall have prlollly 10. al"d be paid In lull, belofe any othef obl'gallon, Judgemenl. claIm, Iron, 01 eslale IS satisfied hom a subsequent judiCIal 5,110 Of liability With which the pfopefty may be chafgod EXCEPJ!ON. The Commonwealth does not maintain pflorlty at tax liens ovel any eXlsMg mOftgages or hens which are properly recordad at the time that the lax lien IS Idod SEE. Act at December 12.1994.PL IOIS.No 138 RELEASE Of LIEN Sublactto such regu1ar.on as Ihe Seerelary or hiS delegate may prescflbe. the Se~rela~v O' I"s de!eqale mav Issue a cerlillcate of lelease 01 any lien Imposed With respeclto any tax If (l)the liability IS satisfied. sallslacllon consisting of payment of tho amounl assessed logether wllh alllnleresl and costs m respect Iheleof. or (2) the liability has become legally unenfolceable EXCEE-TlOli. Interest on COfporatlon Taxes IS computed aller a lIOn IS paid SETTLEMENT OEACCOUNT The ~Tolal~ column (Column 7)lor each type oltax listed on Ihls Notice of Lien compflses the balance 01 Tax Due (Column 6) plus assessed additions andlor penalties. and assessed and accrued mteresl up to the Interest computa!lon date on Ihe lace 01 this notice If paymenl or senlement 01 account IS made afler the mterest compulallon dale, the payment must mclude lhe Iren Illmg costs and accrued mteresl from Ihe In!erest compu1atlon date to and through the payment date For any delmquent tales due on or belore December 31, 1981, mterest is Imposed at the 10!iowlng rates C s r: F C l C N I ." PER A.'l'-lW (CuE CATE TO PAY\AENT DATE) C I, G R CAS T -~. PE.R ANNUM (DUE DATE TO PAY\AE.NT DATE) B l N E G P k.l' .6' PER "NNW (CuE DATE TO PAY\AENT CATE) PuR ." PER l,lONT.. OR r:A.ACTlO~ (DUE CATE TO PAY\AENT CATE) P! T EM T . JI4 O~ '-0 PER l,lO'frH OR FA.ACTION S & u . JI4 or: ,~ PER MON'll-! OR fRACTION RTT . "PERANNUM I~J.I & EST ." PER ANNVJJ LFT r:uT ,I'PERMONT..ORfA.ACTI~ l,lCRT . "PERk.lONTHORFRACTIO~ OFT .I"PERAf'#.lW For alllaxes that ale or_g_nally due and payable on and atter JanuafY 1, 1982, the PA Department 01 Revenue will calculate daily Interest on aU lax def:clencles uSing an annuallnlerest folIe that will vary !rom calendar year Inlerestls calculated on a daily baSIS at the follOWing rates CELI~uENT DATE INTEREST R,ATE CAllY INTEREST ~ACTOR "1112T..o:lUl2'J"12 "'inT~o:lu'2,]"n ""loll T~o:lu '2']1'" 1",., Tl-lo:l\J '2 J'I' ""1' TI-lo:lv '2'J'-" ""17 T~o:loj '2'3'-'1 1'1'" T..RU '2-J"11I '''''2 TJ.lRU '2'J"eO' ""nT~o:lU'2']"'" '''1'' TJ.lRoj 12.'JII'7 '" ".. ".. .,.. ." .... ".. .... ,.. .... 000... 000"" 000l4' 000',. OOCV4 000247 000101 000247 000112 000247 Tales t"'al beco~e d9!,r-qv9r>! 01'1 or belore Decembef 31,1981 Will relT'aln a conslar-T ,n!o'est rate untd lhe del,nQuent balance IS paid oH ... T a.es l"'at beco....e dellnq..enl 0'" Of alter JanuafY 1, t982 al8 subject 10 a var;able Inlerestlhat Changes each ca!endar year InlEll8s11s calculated as fOllOWS INTEREST. (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS OEllNQUENTj X (DAIL Y INTEREST FACTOR) < - u.Z . 0< , > en U1..J ~ <> t po WUl . Z ..JZ :E < ll.Z a: > ZW W ..JW >- 0C1. I- >;:) II. U1Z III :E . ZW H :E> Z> I- 01- WW < UZ C1.a: III ;:) 11.11. 0 11.0 Ou 00 l- I- :1:1- ~ a: I-Z . ;:) ..JW> H Ill: 0 ~~ 0 u :z: il:a: I- W Z< ~ :I: 011. < I- ~~ . Z 0 0 Z U 'Q d'- ~ 3 ...J .~ '.,j c:::- r>- 0-- ' ,.... 0- 1'(\ -.. ~ a '1 ::p li, .:J. d ~ \.J LL< ~ OZ en~ z < ~-' >w -,>- -'=> it a. en >-z a z enw en zz "- z> en ~ ow Ol Zw 5 ~a. Ol Wa: en ~ a. Cl ~ - LLLL ~ o~ ~ => 00 :> 0 UZ a: :cl- q ~ LL=> W I- I-Z 0 1:2 00 -,w I-U 0 <~ Cl 0 a:a wI- a: :I: Z ::a: < =>z :: 5 0< z< ua! oft < ww ~a :coo ~ I-~ 0 z=> U -u 19 19;)... 1 J-"'7 U~'luJ"~ !)(~J Ie( C~)d'2'tc)