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Home My WebLink About99-03896 No. 9g-aOR4 Civil Term J, vs. Court of Common Pleas Cumb. Co. i i? f I REVK-1e9(ee0) REV000100 BUREAU OF COMPLIANCE DEPT. 29M6 HARRIBBURD, PA 171204XWe ICU, 3239(.. C?9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN w„ MAGARO,RICCI S 2213 OLD GETTYSBURG RD CAMP HILL, PA 17011 .4 Q.UOMI Cx.?-xA %2LO) k4i 5 QQwtr,n COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1666047/000 Notice Date: June 7, 1999 Notice Number: 012.780.299.060-2 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 6 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17939968 07.31.41 07.31-41 1 55.07 221.98 SALES 21530594 01.01.98 01-31.98 1 884.31 1,361.70 SALES 21530594 02-01.98 02-28.98 1 934,01 143174 SALES 21630594 03-01.98 03.31-98 1 1,315.66 2,006.55 SALES 21530594 04.01-98 0430.98 1 1,138.51 1,671.14 SALES 21530594 05-01.98 05-31.98 1 1,176 43 1,658.39 SALES 21530594 06-01.98 06.30-98 1 949,62 1,284.61 SALES 21530594 07.01-98 07-31-98 1 1,151.96 1,549.51 EMPL 17939968 04.01-98 06-30.98 1 230.44 361.80 TOTAL: 7,836.91 11, 547.42 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06.17-99 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 therein due from such taxpayer and which, after 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 Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ?! 12. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 • TO BE RETAINED BY RECORDING OFFICE June 7, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS MAGARO,RICCI S NOTICE OF TAX LIEN filed this day of at m. LINT FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Lens 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 FOR TAXES PENAL IJE"ND_UNJEREST GENERAL INFORMATION: Corcoration 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 nofjye, 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 EmDlover Wtlhholding T-x Bully Tr n fez ?,le and Use Tax- Liquid Fuels Tax. Fuel Use Tax Motor Carriers Road Tax and Motorbus Taz liens 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. eLACE_QF_THE-E ILINC QMU_EORM 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. AUTOMATIC REYIVAL_OFAOTICEAND_PRIQHWLQF NOTICE GENERAL--RULE; According to the Fiscal Code, the Notice of Lien Is automatically revived and does not require refiling of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lion, or estate is satisfied Irom 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 such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certilicate of release of any lien imposed with respect to any tax if: (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 legally unenforceable. 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 after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest Computation data 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.. FF.,C.L,CN.I. -6% PER ANNUM (DUE DATE TO PAYMENT DATE C.L. G.R, C.A., S.T. -0% PER ANNUM (DUE DATE TO PAYMENT DATE Pu RICE. G.P., M.1, _ % PPER ANINUM (DUE ER MONTH OR FRACTION (DPAYMENT DATE UE DATE TO PAYMENT DATE) P. IT.. EM.T. -3,4 OF 1% PER MONTH OR FRACTION s.a U. - 314 OF 1% PER MONTH OR FRACTION R.T.T. 6% PER ANNUM NHa EST -8%PER ANNUM L F T.. F.U.T. - 1% PER MONTH OR FRACTION MC R. T. - 15. PER MONTH OR FRACTION O.F.T. IM 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 varyfrom calendar year. Interest is Calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR N92THRU 12/3192 20% .0005x8 183THAU 1201,13 16% .0004I38 1tl/84THRU 129191 11% .000301 to 95 THRU 129195 13% ,000338 11196THRU 129196 10% 000274 111187 THRU 129197 9% .000247 111/88THRU 129191 11% .000301 1/192THRU 129192 9% .00021] 111193 THRU 12lJ1/BI 000192 In/95 THRU 12A198 9% 000247 1 n/99THRU 129199 M 000192 --Taxes 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)