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HomeMy WebLinkAbout98-03445 ~ o <;:::::;.. '~C- ~ ~ r-/\ ~,('::l ~ '\ 4._\ r-- ~ t\- ,\~' ~ -~ ~ -- ~\ ~ \'. ~ Q ~- ~ \\" } )::' )U <X\ r~ VJ ~ ' , '?\ ~ u.... 2- ",,~~G ~,<:;> cr.. 'I c-.~ ~ r:::1 () " ( " ., r' ; " : ..:,.' - ,.; " .J , : : I, . , : ..' " , '.., ,"-' --j , , , ...' - - ~ ; @ " '.,-- , .' - RS\'Jl;l8tINSMfIlVOOOt<tI COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' 1U'lG.\U C)lI! OOWLWcI OlPrJ~ lMAtSauno"", IrlJI.oeq No. qs- 7' i:>~.;.i'.:'; . ", ...-..... ....;..1 CERTIFIED COpy OF LIEN r- ',- ~:- 11'1' r: . J..' (.'. '" 3'iL\ 1,:) ::.......1! WItv' (.J: ,~;: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. PENNSYLVANIA {O, ,\ .........,. , . .. ..~.'( PALUHBO.VINCENZO 4930 CARLISLE PIKE HECHANICSBURG. PA 17055-3098 j :.: \.: .' ~ EIN: 25"632090.000 NOllOO Call,; JUIlI 16. 1998 NotICe Number: 344-02':).598.001.' To Ihe Prothonotary 01 said COl.l1: Pursuanr 10 the laws of the CommonWOllah of Pemsytvama. there is herewith transmitted a COtllfJed copy 01 .. 'IVn 10 bI enlered of '.cord in your oounry. I 2 Q . 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80189813 OI.()I.SS 01.31.98 704.19 859,20 TOTAL: 704.19 859.20 FILING FEEISI: 9.00 INTEREST COMPUTATION DATE: 05-28-98 The undersigned. lhe Secrola/y ot RllVUnue (0. an autho.~ad d,'a9alo) ollho Commonwoal1h 01 Ponnsytvonia, cartffla.,hls 10 be al.u, and COrrect <<>pyot. lionogains1lheabove named ""'payor lor unpaid TAX. INTEREST, ADDiTIONS o. PENALTiESlhoroin due from ""ch loxpayor and whIch, aha. damandlo< paymonllhorool, 'omains unpaId, Tho amounl ol.uch unpaid TAX, INTEREST, ADDiTIONS 0< PENALTIES Is alian in law. ollh. COmmon....alh 01 Pomsytvania upon the taxpayor'g p'op&rty, rOal. personal, or bolh. as Iho ca.se may be. ~t2.., '::Ja~ SECFlCTARYOF EVENUE (OR AUTHORIZED DELEGATE) Juno 16, .998 DATE PART 2, TO BE RETURNED TO THE DEPARTMENT OF REVENUE :..':,..\. bI'J.... ., ~. '., ". .' BEST AVAILABLE - MICRO COPY -. , ~ REVK.1"1 (i-9:5l!RE\l'OOOKil COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE * BUREAU OF COM?LIANCE DEPT. 2809046 HARRISBURG, PA 17128'()9<C6 ;-', ~ r.' "";-'-',:: 1..._ I~O. q~. 3445 (': :-: f~Y CERTIFIED COPY OF LIEN II"'''' 'J CU.L~ leri\,:J . " , " q: Il.~ r" \, , , ! COURT OF COMMON PLEAS OF CUMBERLAND COUNTY. PENNSYLVANIA PALUHBO,VINCENZO 4930 CARLISLE PIKE HECHANICSBURG, PA 17055-3098 ~ .' ,: , 1'- " ; \ I' , , ~\ EIN: 25,1632099/000 NOlice Date: June 16, 1998 NOlice Number: 344,023,598,061,1 To the Prothonotary of said court: Pursuant to the laws of the Commonweanh of Pennsylvania, there is herewith transmilled a certified copy of a hen to bo entered 01 record in your county. ~ q c:otd r.:.u.:tl 85.::lSlf P--l\ v'll ":) 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80189813 01,01,98 01,31,98 704.19 859,20 TOTAL: 704.19 859,20 FILING FEE(S): 9,00 INTEREST COMPUTATION DATE: 06,26,98 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 the,ein due f,om such taxpaye, and which, afte, demand for paymentthereol, 'emains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwaanh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORiZED DELEGATE) June 16, 1998 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLV ANIA VS PALUM80,VINCENZO NOTICE OF TAX LIEN liledthis dayol at m, LIEtlSLOB.IAX~S Liens for Corporation Taxes arise under Section 1401 ollhe Fiscal Code, 72 P.S, Sec1lon 1404, as amended, L!ens lor Personal Income Tax and Employer Withholding Tax arise under Sec1ion 345 of the Tax Relorm Code 01 f97f, 72 P,S, SecHon 7345, as amended. liens for Realty Transfer Tax arise under Section 1112.C of the Tax Reform Code 011971,72 P.S, SecHon 8112,C, as amended, liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Sec1ion 2611,M, as amended, liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Sec1ion 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 011982, Ac1 01 December 13, 1982, P,L. 1086, No. 225 Section 1 et. seq., 72 PA, C,S,A, Sec1ion 170 lei, seq, (For decendants with date 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Ac1 of 1961,72 P,S,Sec1ion2485,10Iet. 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, Sec1ion 7242, Uens lor Molorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S, 9815), ~IENS FOR T A1(e.s~tlALIlf.s..A!iPJtlI.EB.EjIT GENERAL INFORMATION: Commation 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 wilhoulliiing of revivai unlii paid, Inheritance Tax l lens are liens on real estate which continue until tax is paid. Personal Income Tax, EmRlgyer Withholdina Tax.R~nsfer Tax. Sales and Use Tax. Liquid Fllels Tax. Fuel Use Tax. Motm Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only alter 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 FORM PLACE OF FILING: Tho notice of lion ol1alll>o liiod: (a) In Iho o<,se 01 Real Properly, in tho ollico of the Prothonolmv 01 tho county in which the propor1y subjoct to tho lion i!lsiluatud and (b) in tho Cn!;O 01 Porsoml Proporty, whother langible or inlarKJib!o, in tho ollieD of tho Prothonotary 01 tho county in which tho property subjocl to lIon is situaled. , AUTOMAJJC.REVIV AL ,OF-NOTICE AND .I'AIORrTV_OLtlOTICE GENERAL__RUl.E; According fo tho Fiscal Codo, lhe NOlico 01 Lien is aulomaliCcll1y roYivod and does not roquiro refiling 01 the Nolico by tho Commonweahh, Any NOliee 01 Lien filed by fhe Commonweaith shall have priorlly 10, and be paid in luli, belore any olher obligalion, judgemenl, claim, lion, or oslale is salisliod 'rom a subsequenl judicial sale or liability with which Ihe property may bo chargod. EXC.EeIIQN; The Commonwoalih does not maintain priority 01 lax lions over any existing mortgages or liens which are prop,,,Iy ,ecordod allho lime Ihallhe lax lion is med, lifE; Acl 01 Decomber 12,1994, P,L, fOI5,No, 138, RELEASE...OHIEtl Subject to such fegulalion as the Secrelary or his delegate may prescribe, the Secretary or his dolegate m'lY issuo a cort~iC<1to 01 roloase of any lion imposed with respect to any lax it: (1) the liability is satisfied, satisfaction consisting of payment of the amounl assossed together with all interest and costs in respect thereof; or (2) the liability has become legally unenlorcoable, EXC.EeIJ.Q/'I; Interest on Corporal ion Taxes is computed alter a lien is paid. SETTJ.EM,E.tlI.OEAC_C_OUlII The 'Total' column (Column 7) lor oach type of tax lislod on this Notico 01 Lion comprises the balance 01 Tax Due (Column 6) plus assessed additions andlor penalties, and assessed and accrued interest up to the interest computation date on the face 01 this notice. I! payment or settlement of account is made alter the interest computation date, the payment must include the lien filing cams and accrued interest from the interest computation date 10 and through the payment date. For any dolinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S" F.F.. C.L. C.N.!. - 6". PER ANNUM (DUE DATE TO PAYMENT DATE) C,I.. GR. CA. S.T. .6<\. PER ANNUM (DUE DATE TO PAYMENT DATE) B.L. N.E., G,p.. M.1. .6<\. PEA ANNUM (DUE DATE TO PAYMENT DATE) P.U,R.. -1'. PEA MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T" E.M.T. .314 OF 1'. PER MONTH OR FRACTION S. & U. .314 OF 1'. PER MONTH OR FRACTION R.T.T. .6". PER ANNUM INH 8 EST. .~. PER ANNUM LF.T" F,U.T. .1% PER MONTH OR FRACTION M.O.R.T. -1'. PEA MONTH OR FRACTION a.F.T, .18'l:. PER ANNUM For all taxes that are oliginally due and payable on and after January 1, 1982, the PA Department 01 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 daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/82THRU 12131182 20'l4 .000548 111183 THRU 12131183 16'}. .000438 1/1/84 THRU t2fJ1iB4 11% ,000301 1/1185 THAU 12131185 1~. .000356 1/11B6 THRU 12131186 10'1:' .000274 1/11B7 THRU 12131187 9'\. .000247 1I118S THRU 12fJ1191 11% .000301 1I1192THRU 12131/92 9% .000247 111193THRU 12131/94 ~. ,000192 1/1/95 THRU 12fJ1197 9% .000247 ...Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rale until the delinquent balance is paid off. --Taxes that become delinquent on or after January 1, 1982 are subject to a variable inlerest that changes each calendar year. ...Interest is calculaled as follows: INTEREST = (BALANCE OFTAX UNPAIP) X(NUMBER OF DAYS DELINQUENT) X (PAIL Y INTEREST FACTOR)