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COMMONWEALTH OF PENNSYLVA~ c1J - (J){J 8' <;
DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
DEPT, 280946
HARRISBURG, PA 11128-0946
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PALLOTTA, JULIUS R
16 SKYPORT RD
MECHANICSBURG PA 17050-2328
CERTIFIED COpy OF LIEN
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COURT OF COMMON PLEAS OFGO sr:> _ ': "["
CUMBERLAND COUNTY, L, 0 Ii; i U: .%
PENNSYLVANIA
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EIN: 25.17031511000
Notice Date: August 23, 2000
Notice Number: 317.399.900.081.8
To the Prothonotary of said court: Pursuant to the haws of the
Commonwealth of Pennsylvania, there is herewith transmitted a certified
copy of a lien to be entered of record in your county,
1 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD , PERIOD NUMBER DUE DUE
BEGIN END
SALES 22323208 07.01.98 07.31.98 1 39,06 52,21
SALES 22323208 09.01.98 09.30.98 354.85 469.02
SALES 22323208 10.01.98 10.31.98 1 344,53 390.72
SALES 22323208 11.01.98 11.30.98 366.58 478.90
SALES 22323208 12.01.98 12.31.98 1 365.04 474,60
SALES 22323208 ' , 01.01'99 01'31'99 461.81 620.57
SALES 22323208 02.01.99 " 02'28.99 1
528,96 681.51
SALES 22323208 03-01.99 03.31.99 1 57Q.88 732,35
SALES 22323208 ' 04-01.99 04.30.99 564,26 748,81
SALES 22323208 05.01.99 05.31.99 1 576.20 732,31
SALES 22323208 06.01.99 06.30.99 578.29 731,74
SALES 22323208 07.01.99 07.31.99 1 601.07 756.99
SALES 22323208 08.01.99 08.31.99 599,68 751.67
SALES 22323208 09.01.99 09.30.99 1 602,95 752.30
SALES 22323208 10.01.99 10.31.99 590,81 733,41
SALES 22323208 11.01.99 11.30.99 1 599,59 741,09
SALES 22323208 12~01.99 12.31.99 603.43 741.92
1
SALES 22323208 01.01.00 01.31.00 545,46 737,62
SALES 22323208 02.01.00 02.29.00 1 539,22 725.98
SALES 22323208 03.01.00 03.31.00 576.72 743.71
SALES 22323208 04.01.00 04-30.00 1 540.96 666.76
SALES 22323208 05.01.00 05.31.00 564.36 663,81
TOTAL: 11,671.28 14,723,32
NTEREST COMPUTATION DATE: FILING FEE(S): 9.00
09.02.00
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 PENAL TIES therein due from such taxpayer and which,
after demand tor payment thereof, remainS unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, teal; personal, or-both, as the case may be.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
August 23, 2000
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
PALLOTTA,JULlUS R
NOTICE OF TAX LIEN
filed this
day of
at
m,
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S, Section 1404, as amended.
Liens fat Personal Income Tax and Employer Withholding Tax arise under
Section 345 ot the Tax Reform Code of 1971, 72 P,S. Section 7345, as
amended,
Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform
Code ot 1971, 72 P.S. Section 8112.C, as amended,
Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P ,So 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,
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 T axAct of 1982, Act ot December 13, 1982, P.L. 1086, No, 225 Section
1 et. seq., 72 PA, C.S.A, Section 1701 et. seq. (For decendants w"h date of
death prior to December 13, 1982,Iiens arise under the Inheritance and Estate
Tax Act of 1961,72 P.S.Section 2485 .101 et. seq.),
Liens fat 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, Section 7242,
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C,S. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Coroorat;on 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, w~h 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 without filing of'revival until paid,
Inheritance Tax Liens are liens on real estate which continue until tax is paid,
Personal Income Tax Employer Withholdin9 Tax Realtv Transfer Tax. Sales
and Use Tax Liauid Fuels Tax. ,Fuel Use Tax. Motor Carriers Road Tax and
Motorbus Tax Iie.ns are liens upon the-franchises as well as real and personal
property ot taxpayers, but only after they have been entered and docketed ot
record by the Prothonotary of the county where such property is situated and
shB:1I 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,
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PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice ot lien shall be filed: (a) In the case of Real
Property, in the office of the Prothonotary of the county in which the property
subject to the lien is situated and (b) in'the case of Personal Property, ,whet~er
tangible or intangible, in the office of the Prothonotary of the county In which
the property subject to lien is situated,
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE: According to the Fiscal Code, the Notice of Lien is
automatically revived and does not require refUing of the Notice by the
Commonweaith. Any Notice of Lien tiled by the, Commonwealth shall have
priority to, and be ~ai~ in full, before any ot~er,o,bligation, j~d~~me~t, c1a~m,
lien, or estate is satIsfied from a subsequent JudiCial sale or liability With which
the property may be charged. EXCEPTION: The Commonwealth does not
maintain priority of tax liens over any existing mortgages or liens which are
properly recorded at the time that the tax lien is tiied. SEE: Act of December
12,1994, P.L. 1015, No. 138,
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certfficate of release of any/ien imposed
with respect to any tax jf: (1) the liability is satisfied, satisfaction consisting of
payment of the amount assessed together with all:interest and costs in respect
thereof; or (2) the liability has become iegally uhenforceable. EXCEPTiON:
Interest on Corporation Taxes is computed after a lien is paid,
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) for each type of tax listed on this Notice of Lien
comprises the balance of Tax Due (Column 6) plus assessed additions 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 'atter the interest computation date,
the payment- must include the lien filing costs 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,
o,s" F,F" C.L, C,N.I, ~ 6% PER ANNUM (DUE DATETO PAYMENT DATE.)
C.I" G.R., C.A., S,T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.L, N.E., G,P., M,I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.I.T., E.M.T. . 3/4 OF 1% PER MONTH OR FRACTION
s. & U. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. -6% PER ANNUM
INH & EST. . 6% PER ANNUM
L.F,T" F,U.T. -1% PER MONTH OR FRACTION
M,C.R.T. -1% PER MONTH OR FRACTION
O.ET. - 18% PER ANNUM
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Department of 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:
DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
111/82 THRU 12131182 20% .000548
1I1183THRU12131183 16% ,000438
1/1/84 THRU 12/31184 11% ,000301
1/1/85 THRU 12/31/85 13% ,000356
1/1/86 THRU 12/31186 10% ,000274
1/1/87THRU12/31/87 9% ,000247
1/1188 THRU 12/31191 11% ,000301
1/1/92 THRU 12/31/92 9% ,000247
1/1/93THRU12/31194 7% ,000192
1/1195 THRU 12/31198 9% ,000247
111199 THRU 12/31199 7% ,Q()(}192
1/1/00 THRU 12/31100 S% ,000219
---Taxes that become delinquent on or before December 31,1981 will remain
a constant interest rate until the delinquent balance is paid off,
mTaxes that become delinquent on or after January 1, 1982 are subject to a
variable interest that changes each calendar year.
mlnterest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
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REVK-300 (8-01) REOVOOK10
BUREAU OF COMPLIANCE
DEPT, 280948
HARRISBURG, PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
PALLOTTA, JULIUS R
16 SKYPORT RD
MECHANICSBURG PA 17050-2328
AUTHORITY TO SATISFY
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 00-6084
DATE FILED: September 6,2000
EIN: 25-1703151/000
NOTICE NUMBER: 188-019-305-080-9
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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 Cdurt, upon receipt by you of your costs of satisfaction are hereby authorized and
empowered, in the name and stead 01 the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to
an intents and purposes, as we could were we present in person to do so; and for doing so, this shan be sufficient
warrant of authority.
IN TESTIMONY WHEREOF, there isl hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 09 day of August, ,2005.
Gregory C. Fajt
Secretary of Revenue
(.~
Keith J. Richardson
Director, Bureau of Compliance
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