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Home My WebLink About99-03068vs. aw Court of Common Pleas Cumb. Co. V, COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA. Plaintiff : No: 99 - 3068 Civil Term : Filed: 11/20/99 V. : Amount: $2,333.97 VINCENZO PALUMBO 4930 CARLISLE PIKE MECHANICSBURG, PA 17055-3098 : License # 25-1632099 Defendant ORDER TO SATISFY TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. D. MICHAEL FISHER ATTORNEY GENERAL c 1 BY Johnd Condri 6 #020831 Sr.(!D uty Attoeey General Fina cial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-7188 Date: October 2, 2003 .?eYX-,aof?se896voocltM KRMU OF C«a Wwcc ? ilAAla8wIn0,Mlnaeaew COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE .` I .. ..7 C'J!l PALUNBDeVINCENZD t t\,S n.' ?:, ' 4930 CARLISLE PIKE NECHANICSBURGv PA 17055-3098 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.16320MM Notice Data: May 4, 1099 tiolice Nomher:568.229-199-042.9 To the Prothonotary of said ooun: Pumas to the 18011 of the Conanonviealth of Parnsyl snia, tMm is herewith tranornhod a certified copy of o lien to be emerod of reomd in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID O E TAX DUE P RI D IOD PER NUMBER DUE BEGIN END SALES 60188813 10-01-98 10.31-88 1 860.78 1,079.09 SALES 80189813 it-01.98 11-3D-98 -- 1 931.47 1,254.88 TOTAL' 1.782.25 2,333.97 FILING FEE(S): 9" INTEREST COMPUTATION DATE: 05.14.99 The undersigned, the Secretary of Revenue (or an aufhodyed depilate( of 1M Commonwealth of Pemreylvania. url8ise this to be a ew and cored copy of a lien apah st the above named W;ayw lot unpaid TAX. INTEREST. ADDITIONS or PENALTIES Henn due hornwait le payer and wNdL S or PENALTIES is a lien in fevw of 1M petsonat, unpaid TAX, INTEREST. Me E ar my , stw damns! for raMa mine upon d»4qtyey propMy such Gorrare mM ,?'?. ?• ?'V -"'s<?V Maya, IM SECRETARYOF EVENUE tMTE (OR AUTHORIZED DELEGATE) PART '.TO BE RETURNED TO THE DEPARTMENT OF REVENUE BEST AVAILABLE - MICRO COPY ?" CL 1_ ...?[D ? , cam! . L?.':., .. ? .:-'LLI , CJ :::J CJ JW U `? REVK-150 (0-05) REV000K9 BUREAU OF COMPLIANCE DEPT. 2000{0 HARRISBURG, PA 17128-0040 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE tl PALUMBO,VINCENZO ' 4930 CARLISLE PIKE MECHANICSBURG, PA 17055-3098 33Q.t?l ?n1 c.tA? savGtr. a-44 smgnt. CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1632099/000 Notice Date: May 4, 1999 Notice Number: 568.228.499-042.9 To the Prothonotary of said court: 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 6 7 TAXTYPE ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80189813 10.01-98 10-31.98 1 860.78 1,079.09 SALES 80189813 11.01.98 11.30.98 1 931.47 1,264.88 TOTAL: 1,792.25 2,333.97 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05.14-99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwea8h of Pennsylvania, certifies this to be & true and correct copy of alien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, alter demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsytvania upon the taxpayer's property, real, personal, or both, as the case may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART i - TO BE RETAINED BY RECORDING OFFICE Maya, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS PALUMBO,VINCENZO NOTICE OF TAX LIEN filed this day of at IT. LIEN5 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 of 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 of 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.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. 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 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485. 101 at. 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. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FORTAXES. PFNALTJU-ANDJNIERE$S GENERAL INFORMATION: Corporation Tax Liefl, 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 mdher nn1jre The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and valklity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until taxis paid. PetSOnal Income Tax Employer Withholding T-x Re-ity Tra?jer Tax. Salg?s and Use Tax. Liquid Fuels Tax Fuel Use Tax. yjQlpfS?rtier5 RQg?pd Motorbus Ta Pens are liens upon the franchises as well as real and personal property of taxpayers, but only after 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. MACE OE-MEE , W Q NOTICE FQRM PLACE OF FILING: The notice of 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, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AnO.MATJC REVIVAL OF NOTIC AND PRIORITY OF NOTIcE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rattling of the Notice by the Commonwealth. Any Notice of Lien tiled 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 QE LIEN Subject to such 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 respell to any tax if: (1) the liability is satisfiad, satisfaction consisting 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. SMLEMENT OF ACCCOUNi 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 after the interest computation dale, 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. C.S., F.F., C.L, 014.1. -6T: PER ANNUM (DUE DATE TO PAYMENT DATE) C.L, G.R., C.A., S.T. . a% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L.. NE, G.P., M.I. - 6• a PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1R PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 34 OF 1% PER MONTH OR FRACTION S. a U. .314 OF 1% PER MONTH OR FRACTION R.T.T. .69; PER ANNUM INHa 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.F.T. •Ia%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: DELINOUENTDATE INTEREST RATE DAILY INTEREST FACTOR 1 n92 THRU 1291412 201" .000548 1 n93THRU 129193 169" .000438 1tl91 THRU 129191 11% 000301 11195 THRU I29195 13.6 . . 000 356 56 1n186THRU 12,31196 109. p00 2 1MI87 THRU 1213197 V. .000207 11198 THRU 129191 11% .000301 in 92 THRU 129192 1)% 000347 1 I11B3THRU 129LW 7% ,0182 111185 THRU12CIMS Bb p0024p 111 199 THRU 121!199 79: .000182 --Tares that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. --Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each Calendar year. --Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)