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Home My WebLink About99-06555REYr41se(%e5)R4v00oNx RMEAU OF COWLW406 DEPT 20016 144ANSSUR0, PA 171224e4e Ab . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ?•:! F4??,7?:CE 0'' , Y1 om 44 -.? sss 00X< A arT 2Q? r11 2: 2Q N' h OLVERA.GONZALO 314 MARKET ST NEW CUMBERLAN PA 17070-2161 $'Q.oo IncL C'UL 4.?v3y CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 163.76.2741 MOO Notice Date: October 24, 1999 Notice Number: 688.248.899.101.9 To the Prothonotary of said court: Pursuers to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a canflied copy of a lion to be entered of record In your county. !2=,( ri QW y 1 2 3 4 6 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 22343102 04.30.99 04.30.99 1 81,083,11 118,676.62 TOTAL: 81,083.11 118,676.62 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 11-03.99 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonweahh of Pennsylvania, candies this to be a true and corred copy of Alien 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 rs a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's properly, real, personal, or both, as the case may be. 9z. wao?? SECRETARY OF 'REVENUE (OR AUTHORIZED DELEGATE) PART 1 • TO BE RETAINED BY RECORDING OFFICE October 24, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS OLVERA,GONZALO NOTICE OF TAX LIEN filed this day of at M. PLACE-OF-THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Properly, in the office of the Prothonotary of the county in which the properly 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 properly subject to lien is situated. AUTOMATIC REVIVAL.OF NOTICE.AND.PRIORfTY_OF NOTICE GENERAL-RULE; According to the Fiscal Code, the Notice of Lien Is automatically revived and does not require raiding of the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have pioray to, and be pald in full, before any other obligallon, judgement, claim. Gen, or estate is satisfied from a subsequent judicial sale or liability with which the properly may be charged. EXCEPTION; The Commonwealth does rat 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. 1016, No. 139. RELEASE OFLIEN LIENS FOR-TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens lot 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 Ready Transfer Tax arise under Section 1112•C of the Tax Reform Code of 1371,72 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 of. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendams with date of death prior to December 13, 1982, hens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 • 101 at. seq.). Liens lot 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). LIENSF_ORSAXES.PENALTIES AND INTEREST GENERAL INFORMATION, CofP9faUQ1RJAx.UenS provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, nth-no funhet.n0ce, The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in lull force and validity without filing of revival until paid. iflhefilance-Tax Liens are liens on real estate which continue until tax is paid Personal_IncOme_Tan. Employar_Withhold n9Tau..Really.Ifansfef_TaxSales and_Use_TaA,_Liquid.Euelslax.tuei_Usa 7A)L Molor_Caniefs.Road_Iax.and Molotbualax hens 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 Iron the date of entry of record. 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 rasped to any tax d: (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, EXCEPDON; Interest on Corporation Taxes is computed after a lien is paid. SETTLEMENTOEACCOUNT 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 dale 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 riling 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. CS. FF.CL,CNI •M. PER ANNUM(DUE DATE TO PAYMENT DATE) CI.GR,CA,ST. •$%PEA ANNUM (DUE DATE TO PAYMENT DATE) BL..NE,OP.Ml •9MPERANNUM DUE DATE TO PAYMENT DATE) PUR •1MPERMCNTN FRACTION (DUE DATE TO PAYMENT DATE) P I T. EM T. • 34 OF IM PER MONTH OR FRACTION s a u • 34 OF tM PER MONTH OR FRACTION RTT •4M PER ANNUM NHa EST •9% PER ANNUM LFT.FUT • 1% PER MCNTH OR FRACTION MCRT • 1% PER MONTH OR FRACTION OFT. •IR 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 inleresl on all lax 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 MEREST RATE DAILY INTEREST FACTOR 111112THRU 1211112 20+. 000541 111,03 THRU 1201113 19M 000421 WIN THRU 1211M1N 11% 000301 I:1r15 THRU 121t 95 IT. 000354 1,1,94 THRU 1211114 IOM 000274 Ingl THRU 121117 r. 000247 11191 THRU 120191 11% M301 11,92 THRU 121192 P. 000247 11,93THRU 121194 7% ODD 192 III"THRU 121199 N. 000247 1499 THRU 121199 7M 000112 ...Taxes that become delinquent on or belore December 31, 1981 will remain a constant interest rate until the delinquent balance is paid oil. .--Taxes that become delinquent on or alter January 1, 1982 are subject to a variable interest that changes each calendar year. •.. Interest is calculated as follows: INTEREST a (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)