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Home My WebLink About04-4936 REVK.159 (12-01) REVaOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG. PA 17128-0948 P,t Pf( ~ 1'1.01) c.t. /.) PO I fl,.. Jst9~"I CERTIFIED COPY OF LIEN "1I.60lJ. lf9!>l., Cux.e ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIANFICHI,OEBORAH A 1230 HOLLY PIKE CARLISLE PA 17013-4240 SSN: 178-44-9872/000 Notice Date: September 19, 2004 Notice Number: 970-824-904-091-4 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21548112 12-01-03 12-31-03 558.05 768.90 SALES 21548112 01-01-04 01-31-04 896.19 1,186.93 SALES 21548112 02-01-04 02-29-04 891.90 1,133.62 TOTAL: 2,346.14 3,089.45 FILING FEE(S): 14.00 ....., = ~ 't';;) -=- U) ~:n r,.., "0 nlF.j (.) -0 . :.00 0 O(~ =J. . " _l.~ ~".-) ~~',,,, ';;;: ~:'~; C...> (~rn ..,"" ~,'- 'l> "j N '0 ~- C.1l '-< INTEREST COMPUTATION DATE: 09-29-04 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 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 Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~1i~~.AJt., PART 1 - TO BE RETAINED BY RECORDING OFFICE September 19, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS CIANFICHI,DEBORAH A NOTICE OF TAX LIEN filedlhis day of at m. LIENS 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 tf1e Tax Reform Code of 1971, 72 P.5, Section 7345, as amended. Liens tor Realty Transfer Tax arise under Section 1112.C at the Tax Reform Code of 1971, 72 P.S. Section 81f2.C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 26fl-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 tor 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 Acto! 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 el. 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 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 01 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, PENAL TIES AND INTEREST GENERAL INFORMATION: Comoration 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, 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. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emelover WItf1holdino Tax. Realty Transfer Tax, Sales and Use Tax. LIquid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax.J!lli! 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 goads, 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 FORM PLACE OF FILING: The notice of lien shall be filed: (a) In Ihe case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien 15 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 PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Uen is automatically revived and does not require refUing 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 Oecember 12,1994, P.L.1015, 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 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 aU 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. SETTLEMENT OF ACCOUNT 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. C_S., F.F., C.L, C.N.!. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I_, G.A., C.A., S.T. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) BL, N.E., Q,P , M.l - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.UR .1% PER MONTH OR FRACTION (DU~ DATE TO PAYMENT DATE) P.LL E_M_T .3/4 OF 1% PER MONTH OR FRACTION s_ &. U. .3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH &. EST. .6% PER ANNUM L.FT, F.U.r - 1% PER MONTH OR FRACTION M.C_R.T - 1% PER MONTH 01=1. FRACTION OFT. . HI% 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 an a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAilY INTEREST FACTOR 1/1/82 THRU 12/31182 1/1I83THRU 12/31/83 111184 THRU 12131/84 1I1I85THRU 12131/85 1I118aTHRU 12131/86 1I1187THRU 12131187 lflfll8 THRU 12f31f91 1/1/92 THRU 12/31192 1I1193THRU 12/'31/94 111/95 THRU 12/31/98 111/99 THAU 12/31/1i19 11l/00THRU 12/31/00 111/01 THRU 12/'31/01 1/1I02THRU 121'31/02 1I1103THRU 12/'31/0'3 1/1104 THRU 121'31/04 20% ,,% 11% 13% 10% ,% 11% ,% 7% ,% 7% ,% 9% 6% 5% ... .000548 .000436 .000301 000356 .000274 .000247 000'301 000247 000192 .000247 .000192 000219 .000247 ,000164 .0001'37 .000110 m Taxes that become delinquent on or before December 31, 1981 will rernai a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X{NUMBER OF DAYS DELINQUENT) X (OAIL Y INTEREST FACTOR) REVK-300 (8-01) REVOOK10 *' BUREAU OF COMP\..IANCE DEPT. 280948 HARRISBURG, PA 17128.0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. AUTHORITY TO SATISFY CIANFICHI,DEBORAH A 1230 HOLLY PIKE CARLISLE PA 17013-4240 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, / PENNSYLVANIA DOCKET NUMBER: 04.4936 DATE FILED: September 30,2004 SSN: 178.44-9872/000 NOTICE NUMBER: 461-871-104-110-1 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 01 day of November, 2004. t:. ~ Gregory C. Fajt Secretary of Revenue "'fI Keith J. Richardson Director, Bureau of Compliance >- <:::) ~ .\1 ~ In ,-= ro z ~ \" l1-19 ;:) ::'f. .", :rr::: -).,.~ ~ ~ gC-::; 'J?!.. -- H-~1:::, "'" Qo "\ <5?-, .~:~ N ,.+:>.- - 6(::: : c/) "'" N .~~ ..... WD- ,... ::t -. dUj u-i'f ..0:: I ilt..U ~ :a:: 1.'10_ "" ..,~~ J U- = :::l J 0 = U ~ """ -- u..~ "" Oa a >- ~3 3UJ ~ )-::J "" -,'>u; WID ~ ~ o..z ffitij ZZ '<t Ul OUJ 0 0 0 ~o.. ~ 0..0:: ffi I- ~ - u..U- o~ ~ 00 ::> q ~ O::J UJ :x:'Z :x: U-o I- SUJ 0 0 00 in~ u: ~ ~Cl 0 a 63 z ~"" 0 08:3 00:: ~Cl UJUJ ~ :x: co 0 I-~ 0 z::J -0