HomeMy WebLinkAbout97-06735
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' Cumbo Co.
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COMMONWEALTH OF PENNSYLVANIA
VS
MILLER-DAVID L
NOTICE OF TAX LIEN
lII.d Ihl.
d.y 01
a'
m
~IENS fORTAXES
Liens for Corporallon TallOS an50 undor Section '.101 ollllO Fiscal COdo, 72
P,S. Suction 1404, as amonded,
Liens lor Porsonsl Incomo Tox and Employor Wlthholdlno Tax ,H150 unde,
Seclion 346 01 tho Tu Reform Codo of 1971, 72 P 5 SQCllOn 1346, as
amonded,
Lion' tor Roally Transfor Tll)I ariso under Soctlon 1112.C 01 lho fax Roform
Code 01 1971,72 P 5, Secllon 8112.C, .'5lUnondod
Liens for LIquid Fuels Tax ariBe undor Soctlon 13 01 the LiqUid Fuols Tax Act,
72 P,S. Secllon 2611,M, as amondod
liens lor Fuel Use 'fax iHiIiO undor Section 13011110 Fuel USI) Tax Act, 72 P S.
Section 2614,13, as amended.
Lions for Moll')r Carriers Hood Tax Briso undor Chaplor 96 01 tho PA Vohlcle
Cod.. (76 PA. CS. 96161
Liens for Inherilance 1'u and estate Tax arise under lho Inhonlanco and
E.'.I. Tax Act 011902, Acl 01 D.c.mbt, 13, 1902. PL. 1096. No 226 S.clion
1 et. S8q., 72 PA. CS A, SecliOn 1701 ol seq (For docondants with date 01
doath prior to December 13. 1982. liens ariso unclor tho Int1erltanco and EsIste
Tax Acl 011961,72 P S S.clion 2496. 101 .1. ..q.)
liens lor Stal., at Sial. and Local Sales. Use and Hotel Occupancy Tax and
Public Transportation A!lslstanco Fund Taxos and Foos arlSO undor 50cllon
242. Act 01 March 4,1971, No.2 a. am.nd.d, 72 PS S.cllon 7242
lI.ns lor Motolbutt ROlld Tax edsu undor Chapter sa uf PA V.,llido Codu, (/6
PAC.S.90(6).
LIENS.fORJAXES. PENALTIES AND INTEREST
GENERAL INFORMA nON
Coroo,alion TlliLUID:i pll'Jvlded' under the Fiscal Code arise at the timo 01
o.llllmenl (assessment) Md sre liens upon Iho franchises and proporly, both
,..1 and personal, vlilh...mUwhoLflOliu. Tho Wing 01 a Notice 01 Lion wllh a
'COunly Prolhonotary is nol a roquislte, and tho lien remains in lull forco and
validity Without filing 01 revival until paid
InhlrUanalaKoo.s arllllens on ,ealeslate which conlinU8 until lait Is paid
I't/JllOllJn~IM_Tllll. Emgloy.r. Wllhholdmll_T Ax. RuJly. T lan510I T all.Saln
an~JJuJ.ax..l.lllui.d.fuolL.Iax..fu'LU5Q..TAx. Motor CartJOtDRoad.Jax.and
MotQ!buLIu liens art liens upon Ihe franchlsQs as w,,1I as r.al and personal
property oltaxpaye,s, bul only after Ihey have boon enterod and dackeled 01
r.cord by tile Prothonotary of the county whf.,., such properly IS situated and
shall nol auach 10 slock 01 goods, waros, or morchandlse ,ogularly used In the
ordinary Course of business 01 tho la.payor fhe lion has priority ht:lm Iho dale
ol'nlry 01 record
P~ACE OF THE fl~INQ NOTICE fOnM
PLACE OF FILING Tho 110111:0 of liul1 shllll bo fllod (o) In tho case 01 Hoal
P,openy. Itl lhe Qlllce ollhu P,othonotary 011110 counly Itl which Ihe p'opofly
sublOtt to Iho !1I)n 16 Slluatod and (b) In the tll51 01 PI/lIOn41 Properly. whdlher
langlblo or IntanOlblo, In Iho Ol!ICO ollho Plolhonola,y of Ihe county In which
1110 p,apolty subJQct to lion iSllltualed
AUTOMATIC REVIVAL Of NOTICE AND PRIORITY Of.NOTlCE
GENEI1Al. AU,E. Acco/dlng 10 111. Fiocol Cod., Ih. NOllc. 01 Li.n I.
automatically rovlwd and doos nol roqVllO lollllng 01 the Notice by Iho
CommonwQall11 Any Notlco 01 LIon IlIl)d by Iho Co,"manwoollh shall havo
pllOtlty to. and bl) paid In lull. t)oloro any alhor obligation, Il)doemonl, c1olm,
lion, or oslalo IS IUltlslll.Pd horn B 5ub5aquQnljudiclal salo 0' liability wllh which
1110 p,opony may bo charood e;{CEPnON; Tho Commonwoallh dODB nol
maintain p'lorlty 01 f.u lions over any O);lalln{J mar10000s or lions which alii
properly roco,dod allho time thatlho tu lion IS ilIad, SEe. Act 01 Decembe'
12,1904, I' L 1016, No 130
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nELEASE OHIEN
SvbJocl to such feuulallon B5 tho SocrolafV or hiS dolooato may prOl5crlue. Iho
Suclelarv 0' hlu dolooalo may 165UQ a COlllllcalo 01 lulolllle 01 any lien Imposed
With lospeel to any lax II (tJ tllo Ilol:lIl1ty 15 sallslied, salllslactlon conslsllng 01
payment of the amount aS5ostiod tooelhor With all lnlorellt IInd coalS In respQct
Iher.of. or 1211". liability ha, b.com. l'g.lIy un.nlore..bl.. EXCEP.TION;
Intorost on COlporallon TaMB '15 computed altar a lien Is paid,
SETTLEMliNT Of ACCOUNT
Tho ~Tolal" column (Column 7) lor oach typo 01 lax IIstod on this Notice 01 Lion
comprisos tl10 balance 01 Tax Duo (Column 6) plus assossed additions andfor
ponalllQS, and assessod and accruod Intefost up to tho InIOl0151 compulallon
dalo on Iho lace 01 thiS notlco
If paymonl or soltlomonl of accountls mado altor the intorosl compulatlon dalo,
tho paymonl musl Includo Iho lion filing casts and accruod Inlo,osllrom Iho
Interesl computation dalll to and Ihlough the payment dale
For any dolinquenltaxos duo on or bolare Docl!Jmbor 31,1981, Inlorosl is
imposod 01 lho fallowing rates
C 6, F F ,C L., CNI . I' PEA ANNl./M (DVEDATIi TO PAYMENT OAT~
C I, a R, C A, S r ,I' PEA.MI-lUM lOVE DATE TO PAYMENT onE
9 L, N E , Q P ,M I ' n. PEA ANNUM QUE DATE TO PAYMENT DATE
pun . I'PERMONTH OA FRACTION {DUIi DATE TO AYMENTDATE)
PIT, E.M T .31.. OF 1-.. PEfH.4ONTHOA FRACTION
S I U .3'" OF 1"- PER MONTH OR FRACTION
ATT .e'PER~lJM
INfll EST ..'" PER ANNUM
L FT, F lJT .1"1. PER MONTf-I OIHRACflON
M C'~ T . ,.... PEA MONrI-l OR FRACTION
OFT .11'l.PERAN.">IUM
For alllaxoB lhal are origln~lIy dUG and payable on and alter Januory I,! 1982.
Ihe PA Uopo'lmunt 01 Revenue will ealculalo daily interest on all 18)(
dellcionclIls usmg an annuallnferost ralu Ihat will vary !rom cal.ndar yeAr,
InterostlS calculated on a dally basis at the lollowing rates:
DELiNOlJENT DATE INTERIf9T RATE DAILY INTEREST FAGTOR
"1182 THRU \2111182 2~ 00()!).41
111113 THRU 12131111 I.' ~38
11l1... THRU \2nl...... '1' 000301
""85 THRU 12131/'5 I". 000351
"'l" THRU 121:Jl1U I~ 00027..
1111117 THAU 12/31117 ~ 000247
1111" THRU 11/)1111 11"\ 0003QI
111182 THAU 121311t2 t"l'o 000247
1,11t] THAU 12J31"" '" 000182
l111G5 THAU 12131117 8'0 0002..7
,..Taxos that bocome delinquent on or b,'ara December 3t, 1981 Will romain
a conslanllnletGlSl fale untillhe delinquent balanc, is paid off,
".Taxes Ihat becol'ne dollnquent on or alter January I, 1902 a,o aubJect 10 B
vllliable interest Ihat changes oach calendar year,
...lnlereslls calculatod as fallows:
INTERElIT. (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)