HomeMy WebLinkAbout98-04261
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
DEPT,2809046
HARRISBURG, PA 17128-()9..6
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
CONTE,SAM J
900 LAMBS GAP RD
MECHANICSBURG, PA
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EIN: 25-1711464/000
Nolice Dolo: June 30, 1998
Notice Number: 787.648.296-062.5
17055
To the Prothonotary of said court: Pursuant to the laws of the
Commonweahh of Pennsylvania, there is horewith transmitted a certified
copy of a Jjen 10 be entered 0' record in your ccunty.
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1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EV ENT TAX TOTAL
PERiOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21549173 07.01-96 09-30.96 1,983.57 4,098.11
TOTAL: 1,983.57 4,OS9.11
FILING FEE(S): 9.00
iNTEREST COMPUTATION DATE: 07-10-98
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 asainsl the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTiES therein duo from such taxpayer and which,
after demand for paymen1thereof, remains unpaid. The amounl of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the
Commonweahh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be,
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SECRETARY OF EVENLJE
(OR AUTHORIZED DELEGATE)
June 30, 1998
DATE
PART 1 . TOBE RETAiNED BY RECORDING OFFiCE
',1
COMMONWEALTH OF PENNSYLV ANIA
VS
CONTE,SAM J
NOTICE OF TAX LIEN
filadlhis
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Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. Section 1404, as amanded.
Liens for Personal Income Tax and Employer Withholding Tax arise under
Section 345 of the Tax Reform Code of 1971, 72 P.S. Seclion 7345, as
amended,
Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform
Code of 1971,72 P.S. Section 8112.C, as amendad.
Uens for Liquid Fuels Tax arise under Section 13 of Ihe Liquid Fueis 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,
Lions for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle
Coda, (75 PA. C.S. 9615).
Liens for Inheritance Tax and Estatl: Tax arise under the Inheritance and
Estale Tax Ac1 of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Seclion
1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendanls wilh dale of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
TaxAcl of 1961,72 P.S. Section 2485. 101 et. seq.).
Liens for State, or Stale and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Section
242, Acl 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 TAXI;SJ ~ENAL TIES AND.Jl'lL~E.$I
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 wifhoul filing of rovival until paid.
Inheritance Tax Lisns are liens on real estate whjc~ continue until tax is paid,
Personal Income Tax, Employer Wilhholdina Tax: Realty Transf~
and Use Tax, Liauid Fuels Tax, Fuel Use Ta.x....M9tor Carriers Road Tax M.d.
~ liens are liens upon the franchises as well as real and personal
property of laxpayers, but only after Ihey have been enlered and docke1ed 01
record by the Prothonotary 01 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 Ihe dale
of entry of record,'
e~ACILQE.tI:tHI~INQNO_TIC.EEQBM
PLACE OF FlUNG: The notice at iien shall be filed: (a) In Ihe case of Real
Propeny, in the office of the Prothonotary of the coun1y in which the propeny
subject to 100 lien is situated end (b) in Ihe case of Personal Propeny, whether
tangibie or inlangible, in the office of Ihe Prothonolary 01 the county in whioh
tho property subject to lien is situated.
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~UIQMATlC.1IEYJYALOfliQnCE.ANltEBKlIllIY..QfJiQIlQE
(OEl',JeBAL RULE: According 10 Ihe Fiscal Code, the Notice of Lien is
automatically revived and does not require refiling of the Notice by tho
Commonweallh. Any NOliee 01 Lien lIIed by Ihe Commonweallh shall have
priority to, and be paid in full, before any other obligation, judgement, claim,
lien, or estate is satisfied from a subsequent judicial sale or liability with which
the property may be charged. excffILQM; The Commonwealth does 001
maintain priority of tax liens over any exisling mortgages or liens which are
properly recorded allhe lime Iha1 the tax lien is tiled. SJ:E; Act of December
12, 1994, P.L. 1015, No. 138.
BELI'IISE OF L1!;M
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a cerl~icate 01 release 01 any lien imposed
with respect to any tax il: (1) the liability is satisfied, satisfaction consisting of
payment of the amount assessed together with all interest and cos1s in respect
thereol; or (2) Ihe liabilily has become iegaliy unenforceable. EXCEPTION:
Interest on Corporation Taxes is computed alter a lien is paid.
$ETIl.EMENT OF ACCOUNT
The "Tolal" column (Column 7) for each Iype of lax iisled on lhis Nolice of Lien
comprises Ihe balance of Tax Due (Column 6) plus assessed add,ions and/or
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 cos1s 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.5,. F.F" C.L" C.N.!. - 6'. PER ANNUM (DUE DATE TO PAVMENT DATE)
CJ" O.R., C.A., S.T. .6'% PER ANNUM (DUE DATE TO PAVMENT DATE)
BL, N.E., O.P., M.I. - 6% PER ANNUM (DUE DATE TO PAVMENT DATE)
P.U.R,. -1% PER MONTH OR FRACTION (DUe DATE TO PAVMENT DATE)
P.1.T" E.M.T. .314 OF 1'. PER MONTH OR FRACTION
S.6 U. .314 OF 1% PER MONTH OR FRACTION
A.T.T. -6<JOPERANNUM
INH 6 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 after January 1, 1982,
the PA Departmenl of Revenue will calculale daify inleresl 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 [lATE INTEREST RATE DAIL V INTEREST FACTOR
1/1182 THRU 12/31/82 20"... ,000548
111183 THRU 12/31/83 16% ,000438
111/84 THRU 12/31/84 11'. .000301
111185 THRU 12131/85 13"" .000356
1/1196 THRU 12/31/86 10'~. ,000274
1/1187 THRU 12131/87 fI% .000247
111198THRU 12131/91 110,0 .000301
111192 THRU 12/31/92 9"... ,000247
111193THRU 12131/94 'No ,000192
1/1195 THRU 12131/97 9% .000247
-nTaxes that become delinquent on or before December 31,1981 will remain
a constant interest rate unlil the delinquent balance is paid off.
---Taxes that become delinquent on or after January t, 1982 are subject to a
variable interest that changes each calendar year.
...Interest is calculated as follows:
INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS
DEUNQUENn X (DAILY INTEREST FACTOR)
REVK 300 (4-98)(REVOOK70~
BUREAU OF CAMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0848
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AUTHORITY TO SATISFY
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
CONTE,SAM J
900 LAMBS GA"P RD
MECHANICSBURG PA 17055
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA c7 ; _
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DOCKET NUMBER: 98-4261 ~i ~? ~ ~=~
DATE FILED: July 23, 1998 ~ ~~
EIN: 25-1711464/000 `~. tv ~ .!..
NOTICE NUMBER: 691-4030-012 fi _
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To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
above captioned Lien/Judgment note should be removed from the records thereof.
:AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and
empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to
all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient
warrant ofiauthority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 26 day of January, 2000.
~~~~~
Robert A. Judge, Sr.
Secretary of Revenue
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Dorothy A. Totton --
Director, Bureau of Compliance
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