The URL can be used to link to this page

Home My WebLink About06-4909 REVK-1!S9 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 Itt. fJ-1/ i/'1.tft> CJt. .2'" ~17 f2e..- Il;.go 6 CERTIFIED COPY OF LIEN fl..6. (') (, - '-I q 0 q ~ T;...... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA CIRIGNOTTA & MELFA INC 4415 CARLISLE PIKE CAMP HILL PA 17011-4133 EIN: 74-3076818/000 Notice Date: August 14, 2006 Notice Number: 686-906-306-080-9 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 82661818 04-01-05 06-30-05 1 0.00 1 ,246.86 SALES 82661818 07-01-05 09-30-05 1 0.00 755.24 TOTAL: 0.00 2,002.10 FILING FEE(S): 14.00 (") c: :s: "'"On:; ITlrr, 2:.., 2:[ CfJ ~".." -<<: ~c; ~r" 7,".; j;'c) c ~ ~ = en :l>ao c: c-, N W " ::r Cd N \0 ~ :r! n,:D r- 156m o ;;,'.;j--ri ~~-V' S""J(~ om ;f5 -< INTEREST COMPUTATION DATE: 08-24-06 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 PENALTIES Is a lien in favor of the Commonwealth of Pennsylvania upon the taxpaye(s property, real, personal, or both, as the case may be. August 14, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS CIRIGNOTTA & MELFA INC NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Sectlon 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Pereonal Income Tax and Employer Withholding Tax arise undar Sectlon 345 of the Tax Reform Code of 1971, 72 P.S. Sectlon 7345, as amended. Uens for Realty Transfer Tax arise under Section 1112.C of the Tax Reform Code of 1971, 72 P.S. Sectlon 8112-C, as amended. Liens for Uquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 261'-M, as amended. Liens for 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 Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inharitanca Tax and Eatate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L 1086, No. 225 Sectlon 1 at. 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. Sectlon 2485 -101 at. seq.). Uens for State, or State and Local Sales, Use and Hotal Occupancy Tax and Public Tranapotlation Assiatance Fund Taxes and Fe.. arise under Sectlon 242, Act of March 4, 1971, NO.2 as amended, 72 P.S. Section 7242. Uens for Motorbus Road Tax arisa under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration Tax Liens provided under the Fiscal Code arise at the time of setltement (assessment) and are Iians upon \he franchises and property, both real and pereonal, with no further notice The filing of a Notice of Uen with a county Prothonotary is not a requisite, and \he lien remains in full force and validity without filing of revival until paid. Inheritanr.A Tax U9nR are liens on real estate which continue until tax is paid. PersonsJ Incom8 Tax EmoIover Wlthholdlno Tax. RAalN TraMf8r Tax. ~8 and l.JM Tax Liouid Fuels Tax FuelUM Tax. Motor CamerA Road TaX' and Motorbus Tax liens are liens upon the franchises as well as raal and personal property of taxpayers, but only after they have been entered and dockated of record by the Prothonotary of the county where auch property is sI1uated and shall not attach to stock of goods, wares, or merchandise regularly ueed In \he 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 ba filed: (a) In the case of Real Property, in the offlce of the Prothonotary of the county on which the property subJect to the lien is si1uated and (b) In the case of Personal Property, whather tangible or intangible, in the omce of the Prothonotary of tha county in which the property subfect to lien is sI1uated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the Fiecal Code, the Notice of Lien is automafically revived and does not require refiling of the NotIce by the Commonwealth. Any NotIce of Uen 1IIed by the Commonwealth shall have priority to, and be paid In full, before any om.. obligation, Judaoment, claim, lien, or estate is satisfied from a aubseouont ludlclal sale or liaDlllly with which the proparty may be charged. E)!CEPTIOIf Tha Commonwealth does not maintain priority of tax liens over any existing mortg,,~~ or liens which are properly recorded at the 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 tha Secretary or his delegate may prescribe, the Secretary or his delegate may issue a cer1iflcate of ralease of any lien imposed with reepect to any tax if: (1) tho liability is satisfied, satisfection consieting of peyment of \he amount assaoaed together with SII intoreatsnd COolS In roepect thereof; or (2) the liability has become legalty unenforceable. EXCEPTION' Interest on COrporation Taxes is computed afler 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 (CoIulM 6) plus assaoaed additions and/or penaltkps, and ~. and accrulld irt1lWest up to the Interest c:JOItllU\8tion date on the face of this notice. W payment or settlement of account Is made after \he Interest computation date, the paymant must Include \he lien filing coolS and aocrued irt1lWesl from the Interest computatlon date to and through the peyment 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.!. . ~ PERAANLM !DUE DATE TO PAYMENTOA~ C.t., G.R., C.A" S.T. .8% PERAN\ILN DUE DATE TO PAYMENT OAT B.L., N.E., G.P., M.I. - 8% PlRAMaUU DUEDATETO PAYMENTOA: P.U.R.. -1% PER MONTJ;I OR FRAC1lON CDUE DATE TO AYMENTDATE) P.I.T., E.M.T. - 314 OF 1% PEA MONTH OR FRACT10N S. & U. - :314 OF 1% PER MONrH OR FRACTION R.T.T. -8%PER~UU INHaEST. '8%PER~ LF.T., F.U.T. - 1% P&RMONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. -18% PERN.NW 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 SII tax deficiencles using an annual interest rete that will vary from calendar year. Interest is calculated on a dalty basis at \he following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1182 THRU 12131182 20% .000841 111/83 THRU 12131183 18% .0004S8 111184 THRU 12131184 11% .000301 1I1J85 THRU 12/3118& 13% .000SDe 111/88 THRU 12131/86 10% .000274 111187 THRU 12/31/87 9% .000247 1/1/88 THRU 121311t1 11% .000101 1111'82 THRU 12/31182 9% .000247 1111t3 THRU 121311M 7% .000182 111196 THRU 12/31188 9% .000147 111188 THRUU"..,. 7% .00000ta 111100 THRU 12/31JDO B% .0001;8 1/1101 THRU 12/31101 9% .000247 1/1102 THRU 12/31102 6% .000114 111103.THRU 12111103 5% .000117 111104 THFW '2111(04. 4% .000110 1I1J01l'HAU 12/31108 5% .000'''' 111101 THRU 1ft1fOf1 7% .OOO1t2 ..-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 1, 1982 are subJect to a variabie interest that changes each calendar year. "'lnt=~yT~"OF'OAYS