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Home My WebLink About11-0054BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 ALVAREZ, JOSE 5001 CARLISLE MECHANICSBURG i~•- 5~ ~~ f V f i•~"w` pennsylv~ania ~ D EPARTr4E NT OF RE\/E N U E R_VK-159 (12-09) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN ~~~q,pp PO pt.FF ~~~' X380 COURT OF COMMON PLEAS OF ~~015`~~~3 CUMBERLAND COUNTY, PENNSYLVANIA L SSN :...............................................142-64-2928/000 PIKE ST E 10 3 Notice Date :....................................November 20, 2010 Notice Number :...............................973-565-710-111-5 PA 17050-2410 To the Prothonotary of said court: Pursuant to the laws of the Commonweath 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 TAX TYPE ACCOUNT ID TAX TAX TAX TOTAL PERIOD PERIOD BE IN END SALES 81317222 02-01-10 02-28-10 236.58 335.02 SALES 81317222 04-01-10 04-30-10 172.56 225.99 SALES 81317222 05-01-10 05-31-10 140.89 176.96 SALES 81317222 03-01-10 03-31-10 253.32 345.25 TOTAL: 803.35 1,083.22 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 1,110.72 .,..] ;~? ~ ""' ~ -°i ~ ".~ I' ~'i --- ~~ m -~ ~' ~" ~ ~' -- <" °-°` - ~ C"! ~~,- ,~ __ INTEREST CALCULATION DATE: 02-13-11 The undersigned, the Secretary of Revenue or 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. iA~~~~ S C ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE November 20, 2010 DATE s COMMONWEALTH OF PENNSYLVANIA VS ALVAREZ, JOSE L NOTICE OF TAX LIEN filed this day of at m LIENS FOR TAXES Liens for corporation taxes arise under Section 1401 of the Fiscal Cafe, 72 P.S. Section 1404, as amended. Liens for personal income tax and empbyer 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 Dec. 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. For decendants with date of death prior to Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 -101 et. seq. Liens for 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 FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation tax liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and properly, both real and personal, with no further notice. The filing of a Notice of Lien with a courrty Prothonotary is not a requisite, and the lien remains in full force and val~ty without filing of revival until paid. Inheritance tax liens are liens on real estate, which continue until tax is paid Personal income tax, employer withholding tax, realty transfer tax, sales and use tax, lic~id fuels tax, fuel use tax, motor carriers road tax and motorbus. tax liens are hens upon the franchises as well as real. oral pefsarutt property of taxpayers, but only after they have been entered and docketed of r®cord by the Prothonotary of the county where such property is situated. Such 1-ens shall not attach to stock of goods, wares or merchandise re$utarly used in the ordinary course of business of the taxpayer. The lien has pnority from the date of entry of record. PLACE OF THE FLUNG NOTE 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 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 REVIVAL OF NOTICE AND PRI~ttTY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refilling of the nofice by the commonwealth. Any Notice of Lien filed by the eomtnonweafth shall have priority to, and be paid in full,. before arty crt~r obiigistion, judgement, claim, lien or estate is satisfied from a subsequent judical sale or Iiabllity with which the property may ba charged. EXCEPTION: The commonwealth does not maintain priority of tax liens over any existing mortgages or Cens properly recorded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF UEN 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 if: (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 Itiatatltty has become legally unenforceable. EXCEPTION: Interest on corporation taxes is cakxalated after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the glance of tax due (Column 5) plus assessed additions anchor penalties and assessed and accrued interest up to the interest ca~ulation date on the face of this notice. If payment or settlement of account is made after the interest ca~ulation date, the payment must include the lien filing costs and accrued interest from the interest calculation date to and through the payment date. For any delinquent taxes due on or before Dec. 3t, 1981, interest is imposed at the folowing rates. S ~ ' I C. , G.R., C.A., S.T. - 6% PER ANNUM f DUE DATE TO PAYMENT DATE; B.L., N.E., G.P., M.I. - 6% PER ANNUM ((DUE DATE TO PAYMENT DATE) P.U.R.. P.I.T., E.M.T. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1°k PER MONTH OR FRACTION R.T.T. - 6°k PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C. R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM For all taxes originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will calculate daily interest on all tax defiaencies using an annual interest rate that will vary from calendar year. Interest is calarlated on a deity basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1B3 THRU 12/31/83 16% .000438 1/1/84 THRU 12/31/84 11 % .000301 1 /1/85 THRU 12/31!85 13% .000356 1/1/86 THRU 12/31/86 10°k .000274 1/1/87 THRU 12/31/87 9% .000247 1/1/91 THRU 12/31/91 11% .000301 1/1/92 THRU 12/31/'92 9% .000247 1 /1/94 THRU 12fd1 /94 7 % .000192 1 /1/95 THRU 12/31 /98 9°,6 .000247 1/1/99 THRU 12/31/99 7% .000192 t!1/OOTHRU 12/3tA0 8% .000219 1!1!01 THRU 12/31101 9°h .D00247 1 /1/02 THRU 12/31 /02 6% .000164 1 /1Po3 THRU 12/31 /03 5% .000137 1/1/04 THRU 1.2x31/04 4% .000110 1/1f05THRU 12/3tlOS 5% .000137 1/1106 THRU 1281108 7% .000192 1 /1107 THRU 12!31 ro7 8% .0002219 lnros THRU t2/dt/08 7% .o0ots2 1 /1/09 THRU 12/31/09 5% .000137 1/1/10 THRU 12/31/10 4% .000110 ---Taxes that become delinquent on or before Dec. 31, 1981, are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after Jan. 1, 1:982, are subject to a variable interest rate that changes each calendar year. ---Interest is ca~ulated as folbws: INTEREST = (BALANCE flF TAX UNPAID~)X (NUMaPER OF BAYS DELINt1tJE~NT) X (DAILY IIw~$T FAC1aQR} BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. ALVAREZ, JOSE L 5001 CARLISLE PIKE STE 103 MECHANICSBURG PA 17050-2410 To the Prothonotary of CUMBERLAND County: AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER:........... 11-54 CT DATE FILED: ...................... January 4, 2011 SSN :....................................142-64-2928/000 NOTICE NUMBER: ............. 822-272-012-071 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, above-captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction, are hereby empowered in the name and stead of the Plaintiff to enter full satisfaction upon the record as fully and all intents and purposes, as we could were we present in person to do so. For doing so, this shall be si of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Com Pennsylvania, this 11 day of July, 2012. the :ed and ally, to warrant of Daniel Meuser zr BCD Secretary of Revenue cn yf o -+ ZZ c40 Mary Hubler Director, Bureau of Compliance (k et /U s T r'?S-6 3 S S i pennsylvan a ? DEPARTMENT OFREVE UE REVK-300 (05-11) REVOOKI O DOCE EC LL d Oz W J J ? a Z Z Z CL O Z = O?O OZ Uj W DC =w F- m Z ? - :D U N 0 N w F- O d z J ? Z ?w W w ajr LL O O F- J w d? w ?- CC d 0 O U J w O N w d J d U. N 4 N O F- H Q