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Home My WebLink About99-07709 i Y No. Civil Term Vs. 4'. ' 75- O?pf Court of Common Pleas Cumb. Co. i i s f REVK-159 (9.95)REV0000 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPUANCE , DEPT. 29096 HARRISBURG. PA 17129.0916 " CERTIFIED COPY OF LIEN ?{- /? _ YI ?, n n COURT COMMON PLEAS OF -; CUMBERLAND COUNTY, PENNSYLVANIA , MAGARO,RICCI S EIN: 25.1666047/000 -- 2213 OLD GETTYSBURG RD Notice Date: December 12, 1999 Notice Number: 545.838-499.120.7 CAMP HILL PA 17011 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. 2 3 4 5 6 7 TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 17939968 10.01.98 12-31.98 1 80.50 133.81 SALES 21530594 08.01.98 08-31.98 1 456.00 689.74 SALES 21530594 09.01-98 09.30-98 1 461.70 570.73 TOTAL: 998.20 1,294.28 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 property, real, personal, or both. as the case may be. SECRETARY OF 'REVENUE (OR AUTHORIZED DELEGATE) December 12, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MAGARO.RICCI S NOTICE OF TAX LIEN filed this day of at m. LIEMQLQMXES 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 Acl, 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 et. 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 Molorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LfENS-9FSAXES?PENALTIES9NDJNLEREST GENERAL INFORMATION: QptppWjpn 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, yyjlh_OpJpllheL.DDlioe. The filing of a Notice of Lien with a County Prolhonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. 1nh9ba cn a Tax Liens ate liens on real estate which Continue until tax is paid. P_eraonal Income Tax Employer WithholdinD Tax Realt ima 1etIaE-Sa(as and Use TVIAF4els IaX Eu?l ()sp1?a Mp101 Gsuflei5J3oAd iluIld Motorbus Tax liens are liens upon the franchises as well as real and personal properly 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 no! 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. QLACQOLTHE_EILINQ NQTICEJ:ORM 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 properly subject to lien is situated. AUJDMATJPREY AL_Of ROUGE-AND-PB LGffiOLOF_NQIlCE QENE8A, 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, lien, or estate is satisfied from 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_OFJ.IEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cedificate 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. SEMEM_ENLOEAQC_QUNI 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 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. CZ.. F.F.. C.L. C. N.I. -IV% PER ANNULI IDLE DATETO PAYMENT DATE) C.I..G.R..C.A..S.T. •60. PER ANNUM DUE DATE TO PAYMENT DATE) B.L. N. E, G.P.. M, t. •67 PER ANNUM(DUE DATE TO PAYMENT DATE) P.I.I.R. • 1% PER MONTHOR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. EM.T. •314 OF 1% PER MONTH OR FRACTION S. a U. - 314 OF 1% PER MONTH OR FRACTION R.T.T. • 6•. PER ANNULI INN 11 EST. -6°. PER ANNUM LIFT.. F.U.T. •t0. PER MONTH OR FRACTION ".C.R.T. •1. PER MONTH OR FRACTION O.F.T. •Ir. PER ANNULI 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 here calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 82 111182 THflU 123U 200. .00028 / 000301 1/1I94THRU1231/9i 11% 000356 1/I IBS THOU 1231185 1T. . OOD274 1/11e6THRU 1211116 106 111187THRUIMIM7 90. 101/99THRUIV31*1 11% .000301 111192 THRU I V31192 Im 1I1193THRU1213119.1 1•A .000192 111195THRU12/31/98 9•. .000247 1/1199THRUIM1199 7% .000192 ••- Taxes that become delinquent on or before December 31. 1981 will remain a Constant interest rate until the delinquent balance is paid oft. .-.Taxes that become delinquent on or alter January I, 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 DELINQUENT) X (DAILY INTEREST FACTOR)