The URL can be used to link to this page

Home My WebLink About99-07703i. , r 1 1 f No. CIVII Term i i vs. i Court of Common Pleas Cumb. Co. i i ; w. r i r i1 1 I REVK-159 (9.90) REVMK9 BUREAU OF COMPLIANCE DEPT. 280918 H RRISEIURO. PA 17128.0918 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN PALUMBO.ANTONIO 4729 GETTYSBURG RD MECHANICSBURG PA 17055-4326 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25.17745941000 Notice Date: December 12, 1999 Notice Number: 545.355.899.120.7 0* - - ..I., 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. P? 9, aG /' 9.?Jog 0-- m491 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80189779 01.01.99 01.31.99 1 939.75 11398.51 SALES 80189779 03.01.99 03-31-99 1 966.28 1,330.78 SALES 80189779 04.01.99 04-30-99 1 9.45 115.54 SALES 80189779 05.01.99 05.31-99 1 10.57 69.90 TOTAL: 1.926.05 2,914.73 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 12.22.99 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 properly, real, personal, or both, as the case may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE December 12, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS PALUMBO,ANTONIO NOTICE OF TAX LIEN filed this day of at m. LIENSS 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 t of. seq., 72 PA. C.S.A. Section 1701 of. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Ad 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 F0MXU PENALIIE_SAKQIhffEBESS GENERAL INFORMATION: QQ"&1ajjQn Tax LLR85 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 notice 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. Jahe1HA0ce Tax Llen$ are liens on real estate which continue until tax is paid. Personal Income Tax Employer Withholding Tax. Realty Transfer Tax 19_s 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 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. P_LAC E-QE_T HE-EILI NCNOTIQ EFORM 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 REYIVALS2Fl(OIlGEANDIRRLOEMENOWE GENEBALgULE: 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 havo priority to, and be paid in lull, 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. EX_Qfy bf;' 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. RELEASES2ElAEN 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 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. SMLEMENT_OE9099_UNT 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 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.R. C.L. C N.I. • 64 PER ANNUM (DUE DATE TO PAYMENT DAT2 C.I.. G.R. CA.. ST. - V. PER ANNUM (DUE DATETO PAYMENT SAT e. L. N.E. G.P.. M.I. • 64 PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. •1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. EM.T. • 314 OF 1•. PER MONTH OR FRACTION S.6 U. • 314 OF 1% PER MONTH OR FRACTION P.T.T. •64 PER ANNU61 INN 6 EST. • V. PER ANNUM LF.T.. F.U.T. -14 PER MONTH OR FRACTION 11 C.R.T. • 14 PER MONTH OR FRACTION O.F.T. •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: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111102 THRU IV311e2 205. .000540 IMM3 THRU 12/31182 164 .000408 1n THRU 12MIlU R4 11% .000301 RS THRU 12MIMS VI 1T. .000056 111186 THRU I2MJIM6 IV. .000274 111197THRU1W31I87 V. .000247 111109 THRU 12M 1191 114 .000301 111192 THRU 12/!1192 9A .000247 In193THRU12nIA34 M .000192 10195THRUIMM8 90. .000247 111199 THRU 12MJ1199 r. .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 OFTAX UNPAID) X(NUMBER OF DAYS DELINOUEI?M X (DAILY INTEREST FACTOR)