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Home My WebLink About99-05381 No. 49-"I Civil Term vs. Court of Common Pleas Cumb. Co. t l REVK-139(9-05) REVOONx9 COMMONWEALTH OF PENNSYLVANIA BUREAU OF CONPWNCf DEPARTMENT OF REVENUE DEPT.2Mwe RARFUMURG, PA 171284M t CERTIFIED COPY OF LIEN O. , qq- 51 C; ie r f>1 ' -- PAUL MATTUS AGENCY INC 3810 MARKET ST CAMP HILL PA 17011 ??.??? Cllr ?1?? IQ? Scc:r r c COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.1778473/000 Notice Date: August 24, 1999 Notice Number: 238.625.299-081.9 To the Prothonotary of said court: Pursuam to the laws of the Commonweal In 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 ACCOUNTID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 18251983 07-01-97 09-30.97 1 143.60 273.19 EMPL 18251983 0401-97 06.30.97 1 142.80 274.92 TOTAL: 286.40 648.11 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09.03.99 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. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) August 24, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS PAUL MATTUS AGENCY INC NOTICE OF TAX LIEN filed this day of at m. LIENS F RIAXES Liens for Corporation Taxes P.S. Section 1404 arise under Section 1401 of the Fiscal Code, 72 , 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.g Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Cade, (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). UEHS FOR?__ Tpx . o NALTW-S RE$S GENERAL INFORMATION: Corporation Tax I lens 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 nG fLrther not' The filing of a Notice of Lien with a county Prothonotary 1s not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Lien are liens on real estate which continue until taxis paid. 1PPP P_e>:540alJncome Tax Emolov Withholding Tax Realt Tr and Use Tax LIDUd F? I T c I --.??n518Lj4z Sale, Motor Tax liens are hens upon tfranchises gas well or s 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. 2LACE OFTH ce ING NOTlfI E FOgM 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 properly, whether tangible or intangible, in the office of the Prothonotary of the county in which the propene subject to lien is situated, AUTOMAM REYlYAL OF RDMCE QPRIORRY_ OF NOTICc GENERAL RULE; According to the Fiscal Code, the Notice of Lien is automatim Co cally revivedA monwealth and does not require refiling of the Notice by the . ny Notice of 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 riot maintain priority of tax liens over any existing mortgages or liars which are Property recorded at the time that the tax lien is filed. B.EE; Act of December 12, 1994, P.L. 1015, No. 138. RELEASED Subject such regulation as the Secretary or his delegate may prescribe, the Secretary y or his delegate may with respect to issue a certificate of release of any lien imposed any tax it: (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. $"nLEMENiOF AQCA(ff 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 andlor penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. II 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 date to and through the payment date, For any delinquent taxes due on or imposed at the following rates. before December 31, 1981, interest is . CS..FF..C.L..CNI. 'M PER AKNUM (DUE C.I.G.R.CA..ST. -ON PER ANNUM DATE TO PAYMENT DATE) DU R. E, O.P.. M.L -a9. PER ANNUM (DUE DATE TO PAYMENT DATE) P I T. E. M. T. '1% PER MCNTH OR FRACTION (DUE DATE TO PAYMENT DATE) E a u . " 0/4 OF 19, PER MONTH OR FRACTION ATT. ' 914 OF 19. PER MONTH OR FRACTION NHa EST -C PER ANNUM PER ANNUM MCAT. .UT. PER MONTH OR FRACTION MC . O F.T. -1% PER MONTH OR FRACTION -1M 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: DELINOUENT DATE eV92THRU12/11412 MEREST RATE DAILY INTEAEST FACTOR 111419 THRU 1291410 20% 1M 00M4e 111414THRU 1291411 it% 'Mae 1N13THRU12919a IA 000901 111416 THRU 1291416 MON 1110 THRU 12/11417 10% 000274 91419 THRU I2/1t91 B'^ 000247 111,82 THRU 129192 11% 000901 111,93 THRU me ?` ON247 VI90 THRU In 129i419 000192 IIVB9 TNRU 1291418 9% B'^ 000247 M192 ---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)