HomeMy WebLinkAbout02-3993/~ 12 ~'qY7
PALUHBO,ANTONIO
~729 GETTYSBURG RD
HECHANICSBURG PA 17055-~$26
COMMONWEALTH OFPENNSYLVANIA
DEPARTMENT OFREVENUE
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 25-1774594/000
Notice Cate: August 14, 2002
Notice Number: 587-872-402-080-9
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transmitted a ce~fied
copy of a lien to be entered of record in your county.
1
TAX TYPE
SALES
SALES
SALES
SALES
SALES
SALES
2
ACCOUNT ID
80189779
80189779
80189779
80189779
80~89779
TAX
PERIOD
BEGIN
06-01-01
10-01-01
11-01-01
12-01-01
04-01-02
06-01-02
TAX
PERIOD
END
06-30-01
10-31-01
11-30-01
12-31-01
04-30-02
06-30-02
EVENT
NUMBER
TOTA'~'.'
FILING FEE(S):
TAX
DUE
---------.___.___
7.87
8.54
8.93
9.41
8.54
8.50
58.1
110.00
62.91
53.90
52.95
14.00
INTEREST COMPUTATION DATE: 08-24-02
The undersigned, the Secretary of Revenue (or an authorized dele
_co~py o,f a lien against the above named taxpayer for un,~ai,~ .... ~e~a..te~)._~_the. Commonwealth of Pennsylvania, certifies thi ........
~.er Demand for payment thereof, remains un,~aid T~,~ -~-'.~' ~m.~;~l, ADDITIONS or PENALTIES there n due ~-~ ~,~u~-~- a [rue and correct
.... x,.a.,,~ upon me taxpayer s property, real, personal, or both', as the c ~'s'~ ~;~.~,;~.,.o or ;"bNALTIES is a lien in favor of the
SECRETARY OF~,R'EVEN UE
(OR AUTHORIZED DELEGATE)
PART I - TO BE RETAINED BY RECORDING OFFICE
August14,2002
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
PALUMBO,ANTONIO
NOTICE OF TAX LIEN
filed this
at
day of
LJENS FOR~AXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. Section 1404, as amended.
rsonal income Tax and Employer Withholding Tax arise under
Lens for Pe - -- ,- .~ ,.~ ~(~71 72 PS Section 7345, as
Section 345 of the Tax Hemrm ~o,~ .......
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 261 l-M, es 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 Estate Tax arise under the inheritance and
Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section
et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of
~leath prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.).
e or State and Local Sales, Use and Hotel Occupancy Tax and
Liens for Stat , . _ . ~-.._. 'r~v.~. and Fees arise under Section
Public Transportation Assistance FUHU
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).
i=j~..~R TA~XES. pF.~TIES A~D INTERESt.
GENERAL INFORMATION:
~.~[AtLoJ~ provided under the Fiscal Code arise at the time of
essment and are liens upon the franchises and property, both
settlement (ass . - ) .... ~-~ The fi no 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.
~3j~_ritance Tax Liens are liens on real estate which continue until tax is paid.
but on y after they have been entered
b the Prothonotary CT ~ne ~uu,,,y -,, ' ,r ' ' ~ '- the
r~c~..rd [y ---h ~,~ .Sn~k of aoods, wares, or merchandise re~u!an.y use~a~f~_.~
of entry of record.
P~A(;E OF THE FILING TN~ FORM
OF FILING' The notice of lien shall be filed: (a) In the case of Real
pLACE .' .......... ~ *he ceuntv in which the property
e en is situated and (b) in the case of Personal ~'roperty, wue~.=,
subject to th . · · of he ceun in which
tangible or intangible, m the office of the Prothonotary t ty
the property subject to lien is situated.
AUTOMATIC~_EVIVAL OF NOTICE~AND P~O~F NOTICE
-- RULE' According to the Fiscal Code, the Notice of Lien is
GENERAL '-~.-" ~-d does not requre retiling of the No6ce r~y. the
automa6ca~y..,ev ~=,~ :',,_'.=^^ of Lien filed by the Commonwealth shall ne. va
Common · Y.. b' ' n 'ud ement, claim,
priority to, and be R~ud ~.n. full, be~re_ ~~n.,y.~o~h,e, ra~Oialgsaa~e°(~,r{ a~lity with which
lien, or estate is sa~sfieo zrom, a,_suvo~sce~.~7~e Commanwealth does not
the Droeertv may be chargeD. ~ ___ -- "--~ wh ch are
n of tax ens over any existing mortgages u~
maintain pno ty . · · ' Act of December
oroperiy recorded at the time that the tax hen ~s flied· ~
'12, 1994, P.L. 1015, No. 138.
· ch re ulation as the Secretary or his delegate may prescribe, the
Subject to su~. ~_g, ...... e" issue a certificate of release of any lien i~n..pose.d.
an tax if' (1) the ability is satisfied, satisfaction consmt~ng ar
with respect to y - ' --~ *~~-~h-r with all interest and costs in respect
P Y ......... '--~ ~-^~me lenaliv unenforceable.
Interest on Corporation Taxes is computed after a hen is pa~o.
The "Total" ceiumn (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
panalfles, 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 include 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 before December 31, 1981, interest is
imposed at the following rates·
C.S., F.F., C.L., C.N*L - 6% PER ANNUM (DUE OATS TO pa. _Y~...E[~'~
O.F.T. - 18% PER ANNUM
r all taxes that are or g nelly due and payab e on and after January 1,1982,
tFh°~ p A Department of Revenue will calculate daily interest on all tax
deficiencies using an annual nterest rate that will vary from calendar year·
Interest is calculated on a daily basis atthe fo owing rates
DEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
---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
variable interest that changes each calendar year.
---Interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)