HomeMy WebLinkAbout06-4256
REVK-1S9 (12-05) REVOOOIQl
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*'
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISQUM PA.1112B-094B
ftJ.- P-1< · 11f,(yO
c.l:... Jv'/ ,q'l
e.. mm,J
CERTIFIED COPY OF UEN
-riA,Ot,. Y:Ja ~ 7;:'"
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
PURPURA,SAL
107 W MAIN ST
MECHANICSBURG PA 17055-6228
EIN: 23-1917532/000
NotIce Date: July 16, 2006
Notice Number: 638-626-306-071-1
To the Prothonotary of said oourt: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transmitted a certified
OOpy of a lien to be entered of record in your oounty.
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 12566972 10-01-05 12-31-05 1 493.78 662.03
TOTAL: 493.78 662.03
FILING FEE(S): 14.00
(~I
'--
f'\.'
C'l
!",>,,:;.
c.)
INTEREST COMPUTATION DATE: 07-26-06
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and oorrect
oopy of a lien against the above named taxpayar for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
aller 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.
July 16, 2006
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
PURPURA,SAL
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.
Uens 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 tor Realty Transfer Tax arise under Section 1 112-C of the Tax Reform
Code of 1971,72 P.S. Section 81 12-C, as amended.
Uens for Liquid Fuels Tax arise under Section 13 of the Uquid Fuels Tax Act.
72 P.S. Section 2611-M, as amended.
Uenstor Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended.
Uens for Motor Carriers Roed Tax arise under Chapter 96 of the PA Vehicle
Code, (75 PA. C.S. 9615).
Uens 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 el. 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 el. seq.).
Uens 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.
Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Comoration Tax Lians provided under the Fiscal Code arise at the time of
sattlement (assessment) and are liens upon the franchises and property, both
real and personal, with no furth8r notiCA The flling of a Notice of Lien with a
oounty Prothonotary Is not a requisite, and the lien remains in full force and
vallc11ty without filing of revival until paid.
InheritanoB Tax Liens are liens on real estate which continue until tax is paid.
Pargonal Income Tax ErnDIovar Withholding Tax RAaItv TrAnAM, Tax SalliS
and UA9 Tax Liouid FU9lA Tax Fuel U. Tax Motor CarrlAt'8 Road Tax and
Motorbus Tax liens are liens upon the1ranchises as wen as real and personal
property of taxpayers, but only after they have been entered and docketed of
reoord by the Prothonotary of the oounty where such property is situated and
shall not attach to stock of goods, ware., or merchandise regularly used In the
ordinary oourse of busine.. of the taxpeyer. The lien has priority from the date
of entry of reoord.
PI ACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice of lien shall be filed: (alln the case of Real
Property, in the office of the Prothonotary of the county In which the property.
subject to the lien I. .ltuated and (b) in the case of Personal Property, whether
tangible or intangible, in the oflIce of the Prothonotary of the oounty In which
the property sub[ect to lien I. situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE' According to the Fiscal COIle, the NotIce of Uen Is
automatically revived and doe. not requlre re1Illng of the Notice by the
Commonwealth. Any.NotIce of Uen filed. by the Comma.. nweallh. shall have
priority to, and be JlaIll in lull, before "'lY.r~, 1'5' claim,
lien, or estate Is salI8lIed from a ~eniJUdlcleJiI8Ie or 11 with which
the property may be charged. to : The Commonwe does not
maintain prlorl\y of tax lien. over any existing mortga.ll!'! or lien. which are
prope~y recoraed at the time that the tax lien r. filed. ~ Act of Deoember
12,1994, P.L. 1015, No. 138.
RELEASE OF LIEN
Subject to .uch regulation as the Secratery or hi. delegate may prescribe, the
Secretary or his delegate may issue a certificate of roIe_ of any lien imposed
with reapect to any tax K: (1) the Iiebllily Is sattsfled, sati8faction consIatIng of
payment of the amount ., " II I ~ lll\IlIIIMlr with an InI8reIt and ooslllln =
thereof; or (2) the Iioblllty has become legally unenlorceable. EXCli .
Intarest on COrporation Taxes ie 00mpul1ld aIler a lien I. poId.
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) tor eocll type of tax listed on this Notice of Lien
oomprlsea the balance of Tax Due (Column 6) p1uellU8llllld additlot III and/or
penaltie., and assessed and accrued Interest up to the intarest ooll1lUlation
date on the face of this notice.
11 payment or settlement of eccount i~ade after the interest computation date,
the payment must Include the lien fItIng 00SIIl and accrued interest from the
interest oomputatlon date to and through the payment date.
For any delinquent taxe. due on or before December 31, 1981, interest i.
imposed at the following rate..
C.S., F.F., C.L., C.N.!. .8% PERANNl...N ~UEDATETO PAYMENT DA~
Col., G.A., C.A., S.T. . 8% PEAANN~ DUE DATETO PA't'MENT DA
B.L,N.E.,G.P.,M.I. '8%P&A~ DUEDATETOPAVMENTOA:
P,U.R. -,,,,PEAUClNt'H RFRACTtON(DUEDATETO AYMENTDATE)
PJ.T., E.M.T. . "4 OF,% PER MONTH OR FRAtmON
s. a. u. . 3/4 OF'''' PER MONTH OR FRACTION
R.T.T. . no PERANNl.fJI
INH .. EST. . 8% PER ANriIUM
LF.T., EU.T. -,% PERMONJHOR FRACTION
M.O.R.T. . ,% PER MONTH OR FRACTION
a.F,r. -,"' PER~UM
For all taxe. that are originally due and peyable on and after January 1,1982,
the PA Department of Revenue will calculate dally Interest on all tax
dellciendes using an annual 1_ rate that will vary from calendar year.
Interest I. calcul.ted on a dally bssi. at the following rates:
DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/11B2THRU12131182 20% .000!S48
1f11B:J THRU 12/9118:1 18% .000438
111184 THRU 12131/84 11% .000301
111185 THRU 12f:J1185 13% .ooom
111188 THRU 1213118t1 10% .000214
1/1187THRU12f311B7 9% .000247
1/11BBTHRUl2131191 11% .000301
111192 THRU 12131192 9% .000247
111193THRU12131184 7% .000112
111'" THRU 12131188 9"Yo .000247
111188 THRU12n1JN 7% .OOODI
111100 THRU 12/31100 B% .000219
111101 THRU 12131101 i% .000247
111102 THRU 12131102 6% .000114
111103 THRU 12131103 S% .000137
111104 THRU 12r.11104 4% .000110
tl11DS TMRU 12111105 "' .000137
111fOfTHRU 12131108 7% .0001-12
...Taxes thst become delinquent on or before December 31, 1981 will remain
a oonstant interest rate until the delinquent balance Is paid off.
---Taxes that become delinquent on or after January 1, 1982 are subject to a
variable interest that changes each calendar year.
...Interest i. ClIIcuWlld as follows:
INTEAElST.o'(IIAJ.AIlQII. IMOJIOF.TAX UNl'.AID)~ER OF DAYS
IlELINQtllIN!'rlllUL'Y lNmIElltFMlMIIJ