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Home My WebLink About05-3712 REVK-159 (12-01) AEVOOOK9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE J1..o,{)~-- 3')).2. ~-r;:. CERTIFIED COPY OF UEN * Ik- p# "ly,"rJ 6IL ) 19-'1 ~ /(,!.-/.,)1 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA MUNIZ, LUIS A 401 E LOUTHER ST STE 222 CARLISLE PA 17013-2647 EIN: 74-2717278/000 Notice Date: July 17, 2005 Notice Number: 813.656.505.071-2 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 ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPl 90779285 04-01.03 06-30-03 1 191.00 351.39 EMPl 90779285 07.01.03 09-30.03 1 180.00 328.88 EMPl 90779285 10.01.03 12-31.03 1 180.00 326.72 TOTAL: 551.00 1,006.99 FILING FEE{S): 14.00 '" r:';;".) = L:.JI '--- (::: o 'I -.... :T:'~_ "i'I,,--~ ~nr; ~jC; ~-,~(~, '-1-; r" ", N :::::..., (:~) C) 0', "-) :~-:"q .:.~: :=< INTEREST COMPUTATION DATE: 07.27.05 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 PENAL TIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. July 17, 2005 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS MUNIZ, LUIS A NOTICE OF TAX LIEN filed this 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 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 oftha 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.S.A. Section 1701 et. seq. (For decendanlS 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 Sta1e, or Slate 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). UENS FOR TAXES, PENALTIES AND INTEREST GENERAL iNFORMATION: Corooration 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 Emolover Withholding Tax. Realtv Transfer Tax Sales and Use Tax liquid Fuels Tax Fuel Use Tax. Motor Carriers Roa.d Tax and 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 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 FlUNG NOTICE FORM PLACE OF FlUNG: The notice of lien shall be med: (a) In the case of I Property, in the office of the Prothonotary of the county in which the prop subJect to the lien is situated and (b) in the case of Personal Property, whe: tangible or intangible, in the office of the Prothonotary of the county in wt the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to 1he Fiscal Code, the Notice of Lien automatically revived and does not require refiling of the Notice by t Commonwealth. Any Notice of Lien filed by the Commonwealth shall ha priority to, and be paid in full, before any other obligation, judgement, clai lien, or estate is satisfied from a subsequent judicial sale or liability with whi, the property may be charged. EXCEPTION: The Commonwealth does n maintain priority of tax liens over any eXisting mortgages or liens which a properly recorded at the time that the tax lien is filed. ~ Act of Decembi 12,1994, P.L.1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, th Secretary or his delegate may issue a certificate of release of any lien imposel with respect to any tax If: (1) the liability is satisfied, satisfaction consisting 0 payment of the amount assessed together with all interest and costs in respec thereof; or (2) the liability has become 'egally 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 inclucte 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 betare December 31, 1981, interest is imposed at the following rates. C.S.. F.F., C.l., C.N.1. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) c.r" a.R.. CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L.. N.E., G.P.. M.l. .6% PER ANNUM (DUE DATE TO PAYMENT DATe) P.U.A... -1% PER MONTH OR FRACTION (DUE DAlE TO PAYMENT DATE) P.l.T" E.M.T. .314 OF 1% PER MONTH OR FRACTION S. & U. . '314 0': 1% PER MONTH OR FRACTJON RTT. - 6% PER ANNUM INH a. EST. . 6% PER ANNUM L.F.T.. F.U.T. -1% PER MONTH OR FRACTION M.C.A.T. . w~ peA MONTH OR FRACTION OFT. - 18% 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 on a daily basis at the following rates: DELINQUENT DATE INTEREST RATe CAlLY INTEREST FACTOR 1I1/S2 THRU 12131/82 20% .000.$48 1I1ffi3 THAU 12/31/83 16% .00043$ 1I1f84 THRU 121'3Wi4 11% .000301 111/85 THRU 12/31/85 13% .000356 111166 THRU 12f'J11S6 10% .000274 1ft/S7 THAU 12131/87 9% .000247 1I1/8B THRU 121'31/91 11% .000301 111192 THRU 12131(92 90/~ .000247 1/1193 THRU 12/31194 7% .000192 1/1/9!5 THRU 121311&8 9% .000247 1f1f99 THRU 121'31/99 7% .000192 1f1fOOTHAU 121'31/00 8% .000219 1/1/01 THRU 121'31/01 9% .000247 111/02 THRU 12f'31/02 6% .000164 111/03 THRU 12/31/0'3 5% .000137 111/04 THRU 121'31/04 4% .000110 111/05 THRU 12131/05 5% .000137 ~~~Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. h~ Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year, ~dlnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELtNQUENT) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE pennsylvania BUREAU OF COMPLIANCE 10 PO BOX HARRISBURG PA 17128-0948 AUTHORITY TO SATISFY DEPARTMENT OF REVENUE REV-300A CM (05-11) DOCE%EC(M) REISSUE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. MUNIZ, LUIS A Docket No. 05-3712 401 E LOUTHER ST STE 2 CARLISLE PA 17013-2647 Date Filed JUL 22 2005 Class of Tax SALES/EMPLOYER/USE Account No. 74-2717278/000 Assessment Number TO THE PROTHONOTARY OF SAID COURT: 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 court records. 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. For doing so, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania, this 18th day of November, 2011. Original Date of Satisfaction: 05/08/2006 =M p MF .c -am ?- <D N :10 CO <C:) =-n 3:14 C:) a _ c5n C C7 --i m Daniel Meusor ) 1? Il Secretary of Revenue ,rc?}? cask /0 47 6, 06 MARY HUBLFR _ Director, Bureau of Compliance D c 2 O CD D K c z N r c D 0 m 0 D m z O m m z c m 0 O O Z m D r O v m z z Cl) r D Z A rr7? C) c K W m r D Z 0 n O z m z z r D Z D z m C) O c C? O z r m D