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Home My WebLink About99-06048-77 No. 99- f0009 Civil Term A vs. Court of Common Pleas Cumb. Co. ,I I I REVK•159(a") REVOOMKY COMMONWEALTH OF PENNSYLVANIA 9UREAUOFC0MPUANCE DEPARTMENT OF REVENUE DEPT. 28 Me tuutA158URO. PA 17122-0M1 CERTIFIED COPY OF LIEN ?9 pr T - 11: F.;' ^ I _O1`I8 Q COURT OF COMMON PLEAS OF lS CUMBERLAND COUNTY, L::... ( PENNSYLVANIA PALUMBO,ANTONIO 4729 GETTYSBURG RD Notice Date:1 September 28, 1999 MECHANICSBURG PA 17055-4326 Notice Number: 319-777-799.092.3 To the Prothonotary of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. ?U c?LA 9aoL02 RAF g( D319 1 TAX TYPE 2 ACCOUNT ID 3 TAX 4 TAX 5 6 7 PERIOD PERIOD EVENT NUMBER TAX TOTAL BEGIN END DUE DUE SALES 80189779 07-01-97 07-31-97 1 SALES 80189779 08.01.97 08-31-97 44.56 53.20 SALES 80189779 10.01-98 f0-31-98 1 795.92 1,152.34 SALES 80189779 12-01-98 12-31-98 1 1 877.77 1,177.83 SALES 80189779 02• 01.99 02.28-99 1 0.00 159.60 0100 101.17 TOTAL: 1,718.25 2,644.14 INTEREST COMPUTATION DATE: 10-08-99 The undersigned, the Secretary of Revenue (Oran 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., 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. SECRETARYOF EVENUE September 28. 1999 (OR AUTHORIZED DELEGATE) DATE PART 1 - TOBE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS PALUMBO,ANTONIO NOTICE OF TAX LIEN filed this day of at m. LIENS_fQRTAXES 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. Ad 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 el. 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 4,197 1. 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 AXEMENALTIIESANDINTEREST GENERAL INFORMATION: .44.[p4talig0 Zax1i5Il5 provided under the Fiscal Code arise at the lime of settlement (assessment) and are liens upon the franchises and properly, both real and personal, gjULRp lyrenot ce, The tiling 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 Lie95 are liens on real estate which continue until tax is paid. PSrsonal Income.Iax.EmplDyor-WUhhp(djpg T-ax,ggahxSlamieLTax,_Sales and Use Taz iaWd_F}Le15 Tax. Fuel US.e1dx,.MVI4LOd?eLSSedA_Idx_alld Motorbus Tax 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 slockol 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. PLACE-OF THE-IFILING-NOTICf-MIM PLACE OF FILING: The notice of lien shall be filed: (a) In the a se of Real properly. 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. AUIQMAIlCAEVNAL.QF NO-TICEANO PRIORm_9DQIKE 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 Jul], 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, EXCEPIlON: The Commonwealth does not maintain priority of lax liens over any existing mortgages or liens which are property recorded at The lime that the tax hen is filed. SEE Act of December 12. 1994, P.L. 1015, No. 138. RELEASF-O 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 respect to any taxil. (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect (hereof; or (2) the liability has become legally unenforceable. PX PTIOW Interest on Corporalion Taxes is computed after a lien is paid. SEIILEMEN1-0F ACCQUKT 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 settlementof 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 before December 31, 1991, interest is imposed at the following rates. C.S..F.F.,C.L.. CN.I. -6; PER ANNUM (DUE DATE TO PAIIAFNTPATE) C.I. G.R..CA., S.T.61 PEfl ANNUM (DUE DATE TO PAYMENT DATE) a L- N E. G.P., M.I . M PER M1NUM (DUE DATE TO PAYMENT DATE) Pun - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P I.T. E.M T. •34 OF 1% PER MONTH OR FRACTION s aU. JHOFI%PERMONTHORFRACTION R T T. . a,, PER ANNUM INH a EST. . M PER ANNUM LFT_F.UT. • 1% PER MONTH OR FRACTION M C R T . .1•. PER MONTH OR FRACTION O.F.T. IM PER ANNUM For all taxes that are originally due and payable on and aher 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 INTEREST RATE DAILY INTEREST FACTOR 111162 THRU 12/0192 204 0005411 Iry/93 THRU 12101/83 16% 000438 V 110• THRU 1231/84 11% .M301 v1185 THRU 12131185 IM ,000356 111196 THRU 12131/86 10+, W274 11197 THRU 129197 9% .000247 In/Ba THRU 129191 1 mot 11v92 THRU 12131192 M .000247 111191 THRU 12n11M . .M192 I n195 THRU 1291199 9n. 000247 111 199 THRU 1291199 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 DELINOUENT)X(DAILY INTEREST FACTOR)