HomeMy WebLinkAbout98-03445
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RS\'Jl;l8tINSMfIlVOOOt<tI
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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CERTIFIED COpy OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY.
PENNSYLVANIA
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PALUHBO.VINCENZO
4930 CARLISLE PIKE
HECHANICSBURG. PA 17055-3098
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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.
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SECFlCTARYOF EVENUE
(OR AUTHORIZED DELEGATE)
Juno 16, .998
DATE
PART 2, TO BE RETURNED TO THE DEPARTMENT OF REVENUE
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BEST AVAILABLE - MICRO COPY
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REVK.1"1 (i-9:5l!RE\l'OOOKil
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COM?LIANCE
DEPT. 2809046
HARRISBURG, PA 17128'()9<C6
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY.
PENNSYLVANIA
PALUHBO,VINCENZO
4930 CARLISLE PIKE
HECHANICSBURG, PA 17055-3098
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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.
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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.
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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
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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.
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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)