HomeMy WebLinkAbout01-2560COMMONWEALTH OF PENNSYLVANIA~(~/- ,,2--5 r'.. -0~ %
DEPARTMENT OF REVENUE
CERTIFIED COPY Of: LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
PALUMBO,VINCENZO
CARLISLE PIKE
MECHANICSBURG PA 17055-3098
E(N: 25- t 632099/000
Notice Date: April 23, 2001
Notice Number: 688-579-601-041 8
To the Prothonotary of said court: Pursuant to the laws of the
CommonweaJth of Pennsylvania. there is herewith transmitted a certified
copy of a lien to be entered of record in your county.
1 2 3
TAX TYPE ACCOUNT ID TAX
PERIOD
BEGIN
SALES 80189813 06-01
SALES 80189813 07-01
SALES 80189813 08-01
SALES 801898t 3 09-01-00
SALES 80189813 10-0t-08
EMPL 17834813 01-01-00
EMPL 17834813 04-01-00
4 5 6 7
TAX EVENT TAX TOTAL
PER~OD NUMBER DUE DUE
END
06-30-0g 1 O.O0 228.00
07-31-00 1 0.00 187.07
08-31-00 1 0.00 13t.11
09-30-00 1 0.00 89.43
10-31-00 1 0.00 38.84
03-3 f-00 1 238,00 436.45
06-30-00 1 224.00 395.11
TOTAL: 462.00 1,506.01
FILING FEE(S); 9.00
INTEREST COMPUTATION DATE: 05-03-01
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Cqmmonwealth of PennsyJvania, ced/ties this to be a true and correct
copy of a IJen against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES tberein 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 PennsyJvania upon the taxpayer's property, real, personal, or both, as the case may be.
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
Aprir 23, 2001
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
PALUMBO,~/INCENZO
NOTICE OF TAX LIEN
flied this
at
dayof
LIENS FOR TAXES_
Liens for Corp(3ration Taxes arise under Section 140t 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 7945, as
amended.
Liens for Realty Transfer Tax arise under Section 11 t 2-G of the Tax Reform
Code of 1971,72 P.S. Section 81 ) 2-C, as amended,
Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P.S. Section 261 t-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 ot the PA Vehicle
Code, (7~ PA. C,S. 9615).
Liens for inheritance Tax and Estate Tax arise under the inheritance and
Estate Tax Act Df t 982, Act of December 13, 1982, P.L. 1086, No. 225 Section
t et. seq,, 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of
death prior to December t 3, 1989, liens arise under the Inheritance and Estate
Tax Act of 1961,72 P.S, Section 2485 - 101 et. 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).
I NSFORTAX S PEN L IESANDIN'I'EREST
GENERAL INFORMATION:
C_Drporati nLTa~ L_iePs provided under the Fiscal Code arise at the time ct
settlement (assessment) and are liens upon the franchises and property, both
real and personal, with no furth~ 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.
~heritano~ are liens on real estate which contince until tax is paid.
PersonaI_l c~e Tax, Empioyer. W~idin9 Tax. ~ansfet Tax, Sale.~
and Us~Tax. Liquid Fuels T~A,_Fuel Use Tax. Mo~Road T~
Motofbu~ liens are liens upon the franchises as we[~ 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 ~s situated and
shall not attach to stock of goods, wares, or merchandise regu/ady used in the
ordinary course of business of the taxpayer. The lien has priority from the date
of entry of record.
PLACE OF THE F}LING_NOZICE~F~O~R~M.
PLACE OF PlLINQ: The notice of lien shall be filed: (a.) in the case of Real
Property, in ihe office oI the Prothonotary oI the county in which the property
subiect to the lien is situated and (b) in the case of Persot~l Property, whether
the property sub~ect to fien is situated.
A~TOMATIC REVIVA~ Q[ NO,ICE.ND PRI~TY OF ~E
¢~E~A~ ~ULE; According to the Fisca~ Code, the Noti~ ct Lien
automatically revived and does not require rMiling of the Notice by the
Commm~we~lth. Any Not,ce of Lien tiled by the Commonwe¢ith shall h~ve
priority to, ~d be paM in full, before any other obligation, judgement, claim,
lien, or estate is sadsfied trom a subsequent ~udic[~l sale or liability with which
the property may be charged. ~E~T~j The Commonwealth does not
maintain pdodty of ~ax ~[ens over any existing mortgages or ~iens which are
properly recorded at the time that the tax lien is filed. SEE; Act of December
B~LEAS~OF LIE~
Subject to such regulstion as the Secret~ry or his delegate may prescribe, the
with respect to any t~x if: (1) the liabiBy (s satisfied, satisfaction consist(n9 of
thereof; or (2) the liability has become lega[~y unenforceable.
The "Total" ~um~ (Colum¢ 7) for each type of t~x listed on th{s Notice of Lie~
comprises the ba[~nce of Tax Due (Column 6) plus assessed addffions a~d/or
For any delinquent taxes due on or before December 31, 1981, interest
CS., F~,CL,O.Nt 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
OFT ~e% PER ANNUM
For ~tt taxes that are originally due ~nd p~y~bie on and ~fter J~nu~ry 1, i 982,
deficiencies us~n9 an ~nnua{ interest rate that wflI vary from ~Iend~r yeaf.
Interest is c~Icul~ted on ~ daily b~sis at the following rates:
---Taxes that become delinquent on or before December St, t981 wi{I remain
a constant interest rate unti} the delinquent balance is paid off.
---Taxes that become delinquent on or after ,~anuary 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
DELINQUENT) X (DALLY INTEREST FACTOR)
REVK-300 (8-01) REV00K10
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
PALUHBO,VINCENZO
4930 CARLISLE PIKE
NECHANICSBURG PA 17055-3098
AUTHORITY TO SATISFY
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 01-2560CIVIL
DATE FILED: May 1, 2001
EIN: 25-1632099/000
NOTICE NUMBER: 133-674-503-121-2
To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
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 authorized and
empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to
all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient
warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 12 day of December, 2003.
Gregory C. Fait
Secretary of Revenue
Keith J. Richardson
Director, Bureau of Compliance