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Home My WebLink About01-06226 - REVK-159 (S-01) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '* BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 fa, i qJ)l.) fJ-It Urv I D J, pc; z.--- ~. lif2'1/' CERTIFIED C:;OPY OF LIEN 7U.O/- &2.2(" ~ Tv.-- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA I CONTE,SAM J 900 LAMBS GAP RD MECHANICSBURG PA 17055 EIN: 25-1711464/000 Notice Date: October 21,2001 Notice Number: 912-357-701-101-8 To the Prothonotary 01 said oour!: Pursuant to the laws 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 8 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21549173 11-01-98 11-30-98 1 0.00 830.69 SALES 21549173 12-01-98 12-31-98 1 0.00 602.10 TOTAL: 0.00 1,432.79 FILING FEE(S): 9.00 0 r-. c.: ~., :?..: 0 Up'! C") 1'11r'-":- ~~.. --{ .(...J C,\ ~C:: -ci ):>(~ Z....;: pC w C Z :;:) =< J;:"' (-'.1 )[ () --'i 55 -< INTEREST COMPUTATION DATE: 10-31-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct oopy 01 a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for paymenlthereol, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITiONS or PENAL TIES is a lien in favor 01 the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~ 0... ':;2 ~~ SECRETARY 0 VENUE (OR AUTHORIZED DELEGATE) October 21,2001 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE .,l(..,~ """', '-,"- '-- -" -~ ~~I" v . "r .-,- .~ ",. -,- <<,' COMMONWEALTH OF PENNSYLVANIA VS CONTE,SAM J NOTICE OFT AX LIEN filed this day 01 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 for Personal Income Tax and Employer Withholding Tax arise under Section 345 01 the Tax Relorm Code 01 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C 01 the Tax Reform Code 01 1971,72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 01 the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 01 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 Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 el. seq., 72 PA. C.S.A. Section 1701 el. seq. (For decendants with date 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate \"::\ Tax Act 01 1961, 72 P.S. Section 2485 -101 el. seq.). ~Liens for State, or State and Local SaleS, Use and Hotel Occupancy Tax and Z!' Public Transportation Assistance Fund Taxes and Fees arise under Section 't-- 242, Act 01 March 4,1971, No.2 as amended, 72 P.S. Section 7242. Liens lor Motorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration 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 noticg. The filing of a Notice of Lien with a oounty Prothonotary is not a requisite, and the lien remains in full lorce and validity w~hout filing 01 revival until paid. Inheritance Tax Liens are liens on real estate which oontinue until tax is paid. Personal Income Tax, Em~lover VIlith~nl~ina.,Tax Realtv Transfer Tax. Sales and Use Tax Liauid Fu'efs Tax. 'FuelliJSI;! Tax Motor Carrjers RO,ad Tax and Motorbus Tax liens are Iiehs upon the franchises as well as"real and personal property 01 taxpayers, but only after theY have been entered and docketed of reoord by the Prothonotary of the county where such property is s~uated and shall not attach to stock 01 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. , ,~ , '" -" ,~ ~ ~ """""""-"=~,-,=''''''''-~-'~",,,,,''''-'' """,,-,"",' ".'"",-,- ~,,,d',,,,,,l.',~,.<''' PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case 01 Real Property, In the office 01 the Prothonotary 01 the county in which the property subject to the lien is situated and (b) in the case 01 Personal Property whether 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: Acoording to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice 01 Lien filed by the Commonwealth 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. 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 filed. SEE: Act of December 12,1994, P.L.1015, No. 138. - RELEASE OF LIEN Subject to suc~ regulation as the Secretary or his delegate may prescribe, the Secretary or hiS delegate may issue a certificate of release of any lien imposed with respect to any tax il: (1) the Iiabiiity is satisfied, satisfaction oonsisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" oolumn (Column 7) for each type 01 tax listed on this Notice of Lien comprises the bal~nce 01 Tax Due (Column 8) plus assessed additions andlor 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 indude 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. C.S., F.F., C.L., C.N.I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., S.T. - 6% PERANNlIM (DUE DATE TO PAYMj:NT DATE) B.L., N.E., G.P., M.I. - 6% PERANNlJv'I (DUE PATE TO PAYMENT DATE) P.U.R.. - 1% PER 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 & 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.P.T. - 1B'fo 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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83THRU 12/31/83 16% .000438 111184 THRU 12/31184 11% .000301 111/85THRU 12131185 13% .000356 1/1/86 THRU 12/31186 10% .000274 1/1/87 THRU 12/31187 9% .000247 111188 THRU 12131191 11% .000301 111192 THRU 12/31192 9% .000247 111/93 THRU 12/31194 7'ro .000192 111/95 THRU 12f31198 90/0 .000247 1/1199THRU 12131199 7% .000192 111/00THRU 12/31100 80/0 .000219 1/1101 THRU 12/31101 9% .000247 mTaxes that become delinquent on or befor~ qecember 31, 1981 will remain a constant interest rate until the-delinquent b~a:hcE!i is paid off. mT axes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. mtnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) :~'- ~11! ~~ !!H11""""J.~'\'" ~, ,,""_,.;.,...~('"__',""',>""W'_,~,'jI.!~f. ..,~,UP~iIl.b'llJl:~~~~!WfiJ",i',"''i~i+';''',;-;;~<\ji;.j-;''''-~!-'t~i'1)'f0!W1;W~lI:~\#i*~'*~_W~~Il',"~~j;jj1~~\ REVK 300 (8-01) REVOOKI O BUREAU OF COMPLIANCE DEPT. 260848 HARRISBURG, PA 17128-0848 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. CONTE,SAM J 900 LAMBS GAP RD MECHANICSBURG PA 17055 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ti ~E ~~- `,~~~ DOCKET NUMBER: 01-6226 DATE FILED: October 30, 2001 c a Yi EIN: 25-1711464/000 NOTICE NUMBER: 805-718-7l~~61- . ,. ~ - -F-; iTs V==.f - iV 3r C~ N ,-•~ "~~ x--~ 1,. _... ~'= ~ ^•C >: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in ths 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 of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Ssal of ths Department of Revenue, Commonwealth of Pennsylvania, this 11 day of June, 2003. Gregory C. Fajt Secretary of Revenue 2 ~e~rt. Dorothy A. Totton Director, Bureau of Compliance s~ ~- s~ P ~ .~ ~t ~~.s ~. ,rt,~ iys~ ~l ~a OQ W J J ~ a ZZ ga UZ w~ O~ U ~Z O~ W W =m ~~ ZV 0 0 N w Z Q Z ~ W ~ ~ ~Z ~w zw w~ d LL O~ =z J W ~~ Q za ~o 0 U u.i Z O N a N O Q 2 a