The URL can be used to link to this page

Home My WebLink About06-4183 REVK-1 S9 (12-0S) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' (. ~ BUREAU OF COMPLIANCE PO BOX 210948 HARRISBURG PA 17128-0948 t7"" P4/ r /y,tJ/) cJt. .lJ( /15 Ru-. fllJ 'lO:l- CERTIFIED COPY OF UEN 1'Lo.Ot. - Y I g:, ~-r........ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA i' ~ .: r....:. (~'-, :7'"" C) CALAMAN, SAMUEL A 456 MOUNT ROCK RD NEWVILLE PA 17241-9576 EIN: 23-2932852/000 Notice Date: July 23, 2006 Notice Number: 422-602-806-071-8 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 SALES 8072IT60 01-OH1S 01-31-05 1 345.54 481.66 SALES 80727760 02-01-05 02-28-05 1 51.15 71.15 SALES 80727760 03.01-05 03-31-05 177.93 246.66 SALES 80727760 04-01-05 04-30-05 1 1,706.70 2,358.53 SALES 8072IT60 05-01-OS 05-31-05 1 2,473.41 3,407.53 SALES 80727760 06-01-oS 06-30-05 2,134.38 2,931.73 SALES 80727760 07-01-05 07-31-05 1 2,Q45.15 2,799.93 SALES 80727760 08-01-05 08-31-05 1 2,527.81 3,4S0.62 SALES 80727760 09-01-05 09-30-05 1 2,966.68 4,037.53 SALES 8072IT60 10-01-05 10-31-05 1,135.84 1,540.85 SALES 80727760 11-01-05 11-30-05 1 1,347.24 1 ,822.28 SALES 80727760 12-01-05 12-31-05 1 2,108.96 2,841.34 SALES 80727760 01-01-06 01-31-06 1,051.94 1,410.IT SALES 80727760 02-01-06 02-28-06 1 490.24 630.41 SALES 80727760 03-01-06 03-31-06 1 443.62 54S.64 SALES 80727760 04-01-06 04-30-06 1,808.17 2,122.48 SALES 80727760 05-01.06 05-31-06 1 2,835.12 3,170.40 TOTAL: 25,649.88 33,869.51 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 08-02-06 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 23, 2006 DATE PART I - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CALAMAN, SAMUEL A NOTICE OF TAX UEN filed this day 01 at m. LIENS FOR TAXES Liens for Corporetion Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Wrthholdlng Tax arise under Section 345 01 the Tax Reform Code 011971, 72 P.S. Seelion 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 of1l1e Liquid Fuels Tax Act, 72 P .S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Seelion 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 lor Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act 01 December 13, 1982, P.L. 1086, No. 225 Seelion 1 81. seq., 72 PA. C.S.A. Section 1701 et seq. (For decendants with dlll8 of death prior to December 13, 1982, liens arise under 1I1e Inheritance and Estate Tax Act of 1961, 72 P.8. Section 2485-10181. seq.). Liens for Slate, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transpor1a1ion Assistance Fund Taxes and Fees arise under Section 242, Act 01 March 4, 1971, No.2 as amended, 72 P .S. Section 7242. Liens tor Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: ColpOl'atIon Tax liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchi_ and property, both real and personal, with no further notice. The filing of a Notice of Lien with a county Prolhonolary is not a requisite, and the IIan remains in full force and validity without filing of revival until paid. Inharitance TR~ liAnA are liens on real estate which continue until tax is paid. Personal Income Tax. Et11pIovar Withholdl",., Tax RAaltv Transfer Tax Sales and U88 Tax liauld Fuels Tax Fuel Use Tax Motor CIIlrri... Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal propelIy of 1axpayers, but only after 1I1ey have been entered and docketed of record by the Prothonotary of 1I1e 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 1I1e 1axpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FlUNG: The notice of lien shall be filad: (a) In the case of Real Property, in 1I1e office of the Prothonotary of 1I1e county in which the property subject to the lien is situated and (b) In 1I1e case of Personal Property, whether tangible or inlangible, In the office of the Prothonotary of the county in which the property subjilct to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to tha Foscal Code the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwealth. Anv Notice of Lien filed by the Commonwealth shall have priority to, and be paid In iuR, before any otner obligation, jUdgament, claim, lien, or estate Is sallsfIed from a subsequent iudicial sale or liabilitY with which the property may be charged. EXCEPTIO~ The Commonweafth does nol maintain priOrity of tax liens over any exisUng mortgaN~~ or liens which are properly recordiod althe time that the tax lien is filed. . Act of December 12,1994. P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secrel8ry or his delaga18 may Issue a certificate of release of any lien imposed with respect to any tax if: (1) 1I1e liability is saflslled, satisfaction consisting of payment of the amount a_88ed together with all interest and costa In respect 1I1er8Of; or (2) the liability has become legally unan1orceable. EXCEPTION' Intarest on Corporation Taxes is compuIIld' afler a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (ColUmn 7) for each type of tax listed on this Noflce of Lien compri_lha balance of Tax Dua (Column 6) plus assessed ad!lItions and/or penalties, and lIlIS8888d and accrued Interest up to the inlllrest computation date on the face of Ihls notice. Ii payment or setllament of account is made after the interest computa1ion date, the payment mu", Include lha lien filln9 casls and accnJed intaI'881 from lha interast compu1lltton dale to and through the payment dale. For any delinquent taxes due on or before December 31, 1981, inlarest is imposed at1l1e following rates. c~s.. F.F., C.L., C.N.!. . a% PERN.NLM WDUE DATE TO PAYMENT DATE) 0.1., G.Fl. CA., S.T. ~ 6% PER AtfiUM . DUE DATE TO PAYMENT DATE) B.L.., N.E., G.P., Mol. -n. PlRAfiI'IW QUEDATETO PAYMENT DATE) P.U.R.. .1% PER MONTH FRACTION (DUE DATE TO FfAYMENT DATE) P.!.T., E.M.T. - :9I40F1%PIiRMONTHORFAACT\ON $. a u. - 314 OF 1% PER MONTH OR FRACTION R.T.T. . '" PERANIIlJM tNHaEST. -",PEl\~ \..F.T., F.U.T. -1% PERMONrHORFRACTION M.C.R.T. - 1% PER MONTH OR FRACTION a.F.r. -18% PER~UM For all taxes that are originally due and payable on and after January 1, 1982, the PA Depar1mant of Revenue will calculate daily 1_ on all tax dellclencles using .an annual inl8t881 ralathel will vary from calendar year. Interest Is calculated on a dally basis at the following rates: DElINQUENT DA1'E INTEREST RATE OAIL Y INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .OOO~8 111183 THfW 12/'3.1/93 18% .000'98 111184 THRU 12131184 11% .000301 1/1185 THRU 12/31185 13% .ooom 1/11'M THRU 12/31188 10% .000274 1I1117THRUl2/31117 8'% .0~7 111118 THRU 12/31At1 11% .000301 111112 THRU 12/31/82 9% .000""'7 111183 THRU 121311M 7% .OOO1i2 1/1MTHRU12/311t8 9% .000247 111118 THRtJ 12/31," 7% .000112 1I1/OQ THRU 12i3\1OO 8% .000"9 1/1101 THRU 12/31101 9"10 .000247 111102 THRU 12/31102 6% .0001604 1I1102THRUl2131103 S% .000137 111104 THRU 12131104 4% .000110 1/1101 THAU 12111105 S% .000137 111101THFlU 1213110e 7% .000112 ---Taxes 1I1al become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is peid off. ---Taxes thaI become delinquent on or aftar January I, 1982 are subject 10 a variabie interest thaI changes each calendar year. ..-Intereet is calCl/lljl~t. INTEREST"'., . I TAXUNPAJDI~. OFDAYS ~N'f)'lt . 'YINTl,,",'Illm:lRT.