HomeMy WebLinkAbout01-3110
REVK.151 (9-95) REVOOOKl
$ 9. CtJ 1P
BUREAU OF COMPUANCE
DEPT. 2801M1
HARRISBURG, PA 17128-0848
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COMMONWEALTH OF PENNSYLVANIA 0/-:3) J D~ I
DEPARTMENT OF REVENUE ~
CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OP.
CUMBERLAND COUNlY, '
PENNSYLVANIA ' .
.......:
WARGO,DOUGLAS D
303 HOGESTOWN RD
MECHANICSBURG PA 17055-3121
EIN: 23-25152181000
Notice Date: May 13, 2001
Notice Number: 766.919.801-050-8
.'
To the Prothonotary of said court: Pursuant to the laws of the
Commonweahh of Pennsylvania. there is herewith transmitted a certified
copy of a lten to be entered of record in your county.
1 2 3 4 5 B 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21538474 1 G-O 1-00 10.31.00 1 447.83 548.28
SALES 21538474 11.01-00 11-30-00 1 438.52 520.85
TOTAL: 866_35 1,069.13
FlUNG FEE(S): 9.00
INTEREST COMPUTATION DATE: 05.23-01
The undersigned, the Secretary of Revenue (or an authorized dalegate) of the Commonwealth of Pennsylvania, certHies this to be a true and correCl
copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENAL TIES 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
Commonwea"h of Pennsylvania upon the taxpayer's proparty, real, personal, or both. as the case may be_
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
May 13, 2001
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
WARGO,DOUGLAS D
NOTICE OF TAX LIEN
filed this
day of
at
m_
LIENS FOR TAXES
Uens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P .S. Section 1404, as amended.
Uens for Personal Income Tax and Employer Wdhholding Tax arise under
Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as
amended.
Uens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform
Code of 1971,72 P.S. Section 8112-C, as amended.
Uens for Uquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P.S. Section 2811.M, as amended.
Liens for Fuel Use Tax arise under Section 13 ofthe 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 et. seq., 72 PA. C.SA. Section 1701 et. seq. (For decendants w~h date of
death prior 10 December 13, 1982, liens arise under the Inheritance and Estate
TaxAct of 1961, 72 P.S_ Section 2485. 101 81. seq.).
Liens for Slate, or State and Local Sales, Use and Hotel Occupancy Tax and
Public Transportatkm Assistance Fund Taxes and Fees ari89 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 TA""S. PENALTIES AND INTEREST
GENERAL INFORMATION:
ComDr_'ion Tax Liens provided under the Fiscal Cod. arise at the time of
settlement (assessment) and are liens upon the franchises and proparty, both
real and personal, with no further nmica The filing of a Notice of Lien with a
county Prothonotary is not a requisite, and the lien remains in full force and
valid~y w~hout filing of revival until paid_
Inherit.nOR Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax.. Emolover Wlthholdina Tax.. Realty Transfer Tax. Sales
and U. Tax liouid Fuels Tax. FUAI U. Tax. Motor CllrriBI'R Road Tax and
MotDrbus Tax liens are liens upon the franchises as well as real and personal
property of taxpayers, but only after they haw been entered and docketed of
record by the Prothonotary of the county where such proparty is s~uated 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.
PLACE OF THE FILING NOTICE FORII
PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real
Proparty, in the office of the Prothonotary of the county In which the proparty
subject 10 the lien is s~uated and (b) in the case of Personal Property, whether
tangible or intenllible, in the office of the Prothonotary of the county in which
the property subject 10 lien is s~uated.
AUTOMATIC REVIV At. OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE' According 10 the Fiscal Code, the Notice of Lien is
automatically revill8d and does not require refiling of the Notice by the
Comrnonweahh_ Any Notice of Lien filed by the COmmonweahh shall haw
prior~y 10, and be paid in lull, before any other Obligation,\'ud'1!"ment, claim,
lien, or estate is satisfied from a subsequent judicial sale or iabllity with whk:h
the propert~ may be charged. EXCEPTIOIl!; The Commonweahh does not
maintain prIOrity of tax liens over any existing mortgages or liens which are
proparly recorded at the time that the tax lien is filed. SEE; Act of December
12,1994, P.L. 1016, No. 138_
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certWicate of release of any lien imposed
w~h respactlo any tax W: (1) the liability is satisfied, salisladion consisting of
payment of the amount assessed Iogether with all interest and costs in respect
thereof; or (2) the Iiabil~y has become legally unenforceable. EXCEPTION'
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEIIENT OF ACCOUNT
The "Total' column (Column 7) for each type of tax listed on this Notice of Uen
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 lace of this notice.
I payment or selllement of account is made after the interest computation date,
the payment must include the lien filing costs and accrued interest lrom 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_
e.s.. EF.. e.L.. C.N.I. .... PER ANt4l.1t1 (DUE DATE TO PAYMENT DA~
C.I.. O.R.. e.A.. S.T. -.. PER AN'4UM (DUE DATE TO PAYMENT DA
B.L. N.E.. G.P.. M.I. . "'" PEA ANt4L1.t (DUE DATE TO PAYMENT DA:
P.U.R.. .',.,PERMONTHC)RFRACTION(DUEDATETO "'l'MENTDATE,)
P.I.T.. E.M.T. -:Jfot OF'.. PER MONTH OA FRACmoN
S. . U. . 3J4 OF''''' PER MONTH OA FRAC110N
R.T.T. .... PER AM<\IlM
INH. EST. - n. PER AM\IlM
LET.. EU.T. . ,.. PER MONTH OR FRACTION
M.C.A.T. - 1"" PER MONTH OR FFIACTlON
O.ET. .,,,,, PERANNlM
For all taxes that are originally due and payable on and after January t, 1982,
the PA Department of Rewnue will calculate dally interest on all tax
deficiencies using an annual interest rate that will V81Y from catendar year.
Interest is calculated on a daily basis at the following rates:
DEUNQUENT DATE INTEREST RATE DAILY IN1'EREST FACTOR
"1I82THRU '2131182 zoo. .000548
11118STHAU 121S'111S 'M!. .C>>OOaI
1111.. THAU 1213'184 ",. .OOOS01
111185 THAU 1213'11I5 ,"' .000351
1/1188 THRU 12131188 '0% .000274
1/1111 THRU 12191187 I'Jli .000247
"1I88THRU12191181 1'" .OOOJO'I
"1I82THRU '2131192 '" .000247
'11I13THRU 12191/84 7'- .000112
11111I5 T,""U 12111118 ... .000247
1I1111~U 12131_ .,.. .000112
1/1100 THRU 12131100 ... .00021'
1'1101 THRU 12131101 '" .000247
--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 t. t 982 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
DELlNQUENl) X (DAILY INTEREST FACTOR)
REVK.300 (13-01) REVDOK10
*'
BUREAU OF COMPLIANCE
DEPT. 2'80048
HARRISBURG, PA 1712$-0948
COMMONWEALTH OF PENNSYL VANIA
DEPARTMENT OF REVENUE
V.
AUTHORITY TO SATISFY
WARGO,DOUGLAS D
303 HOGESTOWN RD
MECHANICSBURG PA 17055-3121
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 01-3110CIVIL
DATE FILED: May 22, 2001
EIN: 23-2515218/000
NOTICE NUMBER: 700-242-403-091-5
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 15 day of September, 2003.
(.~
Gregory C. Fajt
Secretary of Revenue
.'fJ~
Keith J. Richardson
Director, Bureau of Compliance
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