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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)