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Home My WebLink About02-2739COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA HACEDO, MICHAEL E $$7 E ORANGE ST SH[PPENSBURG PA 17257-2007 EIN: 25-1868664/000 Notice Date: May21, 2002 Not, ce Number: 731-736-202-051-6 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 en~red 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 91144204 01-01-01 03-31-01 1 488.17 895.93 EMPL 91144204 04-01-01 06-30-01 I 517.45 912.04 EMPL 91144204 07-01-01 09-30-01 I 211.40 314.95 TOTAL: 1,217.02 2,122.92 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 05-31-02 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, ce~ties 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 fi.om such taxpayer and w~ich, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor o the Commonweai~ of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May 21,2002 DATE COMMONWEALTH OF PENNSYLVANIA VS MACEDO, MICHAEL E NOTICE OF TAX LIEN tiled this at day of 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 Really 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 261 l-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. 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 Eetata Tax arise under the Inher;tance 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 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 of Mamh 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. PENALTIES AND INTEREST GENERAL INFORMATION: ~ 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 forther notice. The tiling of a Notice of Men with a ccun;.y Prothonotary is not a requisite, and the lien remains in full fome and validity without tiling of revival until paid. J[~bedtA~a..T~Li~ ars liens on real estate which continue until tax is paid. Personal Income Tax. Emofover Withhetdino Tm<. Realty Transfer Tax. and Use Tax. Uouid Fuels Tax. Fuel Use Tax. Motor Corriere I:k~d Tax ~nd MO~ liens are liens upon the fi'anchises es well as real and personal Ixoper~y 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 FILING NOTICE FOPM PLACE OF FILING: The notice of lien shall be tiled: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the Ilan is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county n which the property subject to lien is s tuatad, AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOT~; ~ According to the FiscaJ Code, the Notice of Lien is automatically revived and does not require retiring of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid in full before any other obi gabon, Judgan~nt, claim, [~n, or estate is catistied fi'om a subasquent judicial sale or liapllity with which e property may be charged, j~ The Commonweal'th does not maintain priority of tax liens over any exi~ng mortgages 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. Subject to such regulation as the Seorota~ or his delegate may prescr be, the Secretary or his delegate may issue a certificate of release of any lien imposed with reapa~ to any tax if.' (1) the liability Is setistied, satisfaction consialing of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become egally unenforceable. ~ Interest on Corporation Taxes is computed after a lien is paid. The "Total" column (column 7) for each type of tax listed on this Notice of Lien comlxlses the balance of Tax Due (Column 6) plus assessed additions and/or penalties, and asee-',~md and accrued interest up fo 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 tiling costs and accrued interest from the interest computation data to and through the peyruent date. For any delinquent taxes due on or before December 31, 1981, interest is imposed et the following rates. B.L., N.E., G.P., MJ. .8% pER ANNUM IDUE DATE TO PAYMI~/T DA~ P.U.R.. ' 1,%. _P.EI~. M __OffS_..O_R FRACTION {DUE DATE TO PAYMENT DATE) 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 rata that will vary from calendar year. Interest is calculated on a daily basis at the following rates: ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance le paid off. --*Taxas that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DEMNQUEN'r) X (DAILY INTEREST FACTOR)