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Home My WebLink About03-0056REVK-159 (8-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17129-0948 ~, j~jj' ~ll.~o DYARNAN,HICHAEL 206 E KING ST SHIPPENSBURG PA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 17257-1~$r~ CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-2402874/000 Notice Date: December 22, 2002 Notice Number: 606-911-402-121_7 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitte(Jl a certified copy of a lien to be entered of record in your County. 1 TAX TYPE SALES SALES SALES SALES 2 ACCOUNT 21154503 21154503 21154503 21154503 5 EVENT NUMBER 1 1 1 1 TAX DUE 1,062.99 993.57 918.06 818.86 TOTAL: ~ FILING FEE(S~- ~ TAX PERIOD BEGIN 04-01-02 05-01-02 06-01-02 07-01-02 TAX PERIOD END 04-30-02 05-31-02 06-30-02 07-31-02 TOTAL DUE 1,474.44 1,323.42 1,172.12 1,000.63 4,970.61 '14.00 INTEREST COMPUTATION DATE: 01-01-03 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies th s 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 in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. a lien (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE December 22, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS DYARMAN,MICHAEL B NOTICE OF TAX LIEN filed this 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 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 2611 -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 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 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 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). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL iNFORMATION: Corooration Tax Liens provided under the Fiscal Code arise at the time of ~ettiement (assessment) and are liens upon the franchises and property, both real and persona, with no further notice. The tiling 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. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emolover Withholdina Tax. Realty Transfer Tax. Sa~es a~d Use Tax, Liouid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax ~otorbus Tax liens are liens upon the franchises as well as real and personal "~'~ e of taxpayers, but only after they have been entered and docketed of rP;c~r~rt~by the ProthonotaP/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 FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property sub ect to the lien is situated and (b) in the case of Personal Properly, whether tangible or ntangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is ~utomatically revived and does not require retiling of the Notice by the Commonwealth. Any Notice of Lien flied by the Commonwealth shall have priority to and be pad n fu , before any other obligation judgement, claim, lien, or estate is satisf ed from a subsequent iud c al sa e or liability with which the property may be charged. ~ The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. _SEE: Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Sub'ect to such regulation as the Secretary or h s delegate may prescribe, the ~ J ..... -~-,~*~ ma" issue a certiticate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become legally unenforceable. ~ Interest on Corporation Taxes is computed after a lien is paid. SE'rl'LEMENT OF ACCOUNT The "Total" column (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 penalties, 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 tiling 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 DATETO PAYMENT DATE) INN & EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. - 18% PER ANNUM 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 defic encies using an annual interest rate that will vary from calendar year. interest is calculated on a daily basis at the following rates: 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12/31/03 16% .000438 1/1/84 THRU 12/31/84 11% .000301 1/1/05 THRU 12/31/35 13% .000356 1/1/86 THRU 12/31/06 10% .000274 1/1t87 THRU 12/31t87 9% .000247 1/1/38 THRU 12/31/91 11% .000301 9% ,000247 1/1/02 THRU 12/31/92 .000192 1/1/93 THRU 12/31/94 7% .000247 1/1/95 THRU 12/31/98 9% 1/1t99 THRU 12/31/99 7% .000192 1/1/00 THRU 12/31/00 8% .000219 1/1/01 THRU 12/31/01 9% .000247 111102 THRU 12131/02 6*/* ,000164 ---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) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff MICHAEL B. DYARMAN 206 EAST KING STREET SHIPPENSBURG, PA 17257-1434 Defendant : IN THE COURT OF COMMON PLEAS : CUMBERLAND COUNTY, PENNA. : : No: 03-56 : Filed: 1/6/03 : Amount: $4,970.61 : : : License # 23-'.2402874 TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. D. MICHAEL FISHER ATTORNEY GENERAL BY ~ - ~ Jo #0 Sr. ~puty Att~ney General Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-7188 Date: September 15, 2003 R~¥K-159 {12-01) RE¥00K18 COM ~W £ALTH OF PENNSYLVANIA AF 7MENT OF REVENUE CERTIFIED COPY OF LIEN DYARHAN~NICHAEL B 206 E KING ST SHIPPENSBURG PA 17257-1qSq COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ENTITY ID: .~!3-2402874/000 DOCKET NUMBER: 03-56 DATE FILED: January 6, 2003 FEES: 14.00 NOTICE NUMBER: 304-659-103-013-0 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 Io be entered of record in your county. TAX TYPE SALES SALES SALES SALES 2 ACCOUNT ID 21154503 21154503 21154503 21154503 3 TAX PERIOD BEGIN 04-01-02 05-01-02 4 5 6 7 TAX EVENT TAX TOTAL 'ERIOD NUMBER END ~4 -30-02 1 1,062.99 1,474,44 )5-31-02 1 993.57 1,323.42 ~6-30-02 1 918.06 1,172.12 )7-31-02 1 818.86 1,000.63 TOTAL: 3,793.48 4,970.61 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 01-0 The undersigned, the Secretary of Revenue (or an au copy of a lien against the above named taxpayer for t. after demand for payment thereof, remains unpaid. TI Commonwealth of Pennsylvania upon the taxpayer's ~ Failure to pay this liability by Certilie: Satisfaction. (OR AUTHORIZED DELEGATE) legate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct iNTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which' )l such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the d, personal, or both, as tha case may be. h~]<,~< or Money Order will result in the delay of issuing your January 30,2003 DATE , ; AXPAYER NOTICE COPY