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Home My WebLink About03-1912REVK-159 (8-01.) REV000K9 BUREAU OF COMPLI,N~JCE DEPT. 280948 HARRISBURG, PA 17128.0948 BRANDY,NH A 98 BROAD ST NENVZLLE PA 172~1-1529 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1707741/000 Notice Date: April 13, 2003 Notice Number: 608-315-203-040-8 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 TAX TYPE SALES SALES SALES SALES SALES SALES SALES SALES SALES SALES SALES EMPL EMPL EMPL 2 ACCOUNT ID 21546305 21546305 21546305 21546305 21546305 21546305 21546305 21546305 21546305 21546305 18065326 18065326 18065326 TAX PERIOD BEGIN 10-01-94 11-01-94 12-01-94 01-01-95 02-01-95 03-01-95 04-01-95 05-01-95 06-01-95 07-01-95 09-01-95 10-01-94 01-01-95 10-01-95 PERIOD END 10-31-94 11-30-94 12-31-94 01-31-95 02-28-95 03-31-95 04-30-95 05-31-95 06-30-95 07-31-95 09-30-95 12-31-94 03-31-95 12-31-95 EVENT TAX NUMBER DUE I 218.10 1 189.72 1 189.00 1 177.36 1 184.38 189.42 1 177.18 1 187.68 1 176.04 I 165.72 1 237.18 1 491.79 466.05 1 211.22 TOTAL: FILING FEE(S): 7 TOTAL DUE 406., 352.48 349.82 326.87 338.58 346.39 322.61 340.38 317.95 298.00 423.01 1,103.50 1,035.37 380.97 6,342.37 14.00 INTEREST COMPUTATION DATE: ~ 04-23-03 The undersigned, the Secretary of Revenue (or an authorized d n c~..py o.f a lien against the above named .taxnaver for .......... e!,e,g.,-a,-te, e.! ~Tth. ~DC~)~T~)l~l_wealth of Penns Ivanla., th,s fo bee true and correct ~ mde_ _m. .a_n d, .f, orp. a..yment.ther.eof, rema, ns'~l~aid. ~l~'~;~t'o~sl~,E,.~,' O $or PENALTiE~there,~C~urtiefi~r(~msuch . u[~wea,[n or ~ennsy~van,a upon the ta ayer's Dr Den'v .... s_u_c?_ ,~.p.a~d .TA..X, INTEREST, ADDITIONS or PE ~,T,C~ ~- t_ ,a~.._ ay. er. and wh.,ch, xp _ _ o~_..,, ._,~, personal, or DO~, as the case may be N, ,~.,,_,., ,~ a ,en in favor of the SECRETARY OF-f~VENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE April 13, 2003 DATE COMMONWEALTH OF PENNSYLVANIA VS BRANDY,WM A NOTICE OF TAX LIEN filed this at day of m. 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 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 Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section I 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. PENA TIES AND INTEREST GENERAL INFORMATION: {~Qrporation T x~ provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, ~ notice~. The filing 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. }Qbfjj~j~ are liens on real estate which continue until tax is paid. P r n lin ___. T .......... -r~ T nd nd.~__dU_s.~. Liauia fuels lax, rue, u~ , ...... ~Motorbus T~ liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of record by the Prothoriotary 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 FILIN~ IN~ The notice of lien shall be filed: (a) In the case of Real PLACE OF FIL · ' ................ he county in which the pr.operty · e ct tne ~ruu,u,,u,=,y vf t Pr.open'y, ~..n th,.e o?_c_e ...... ,~ and ~b~ in the case of Personal Prope .r~y,.wne~_e~r SUDJect tO the lien ?.=,t.u,~..=-, =-~- ~.-, .~ PrcJtho tarv of the county in wm~;,, tangible or intangiole, in me omce u, ,.= ....... no _ the property subject to lien is situated. AUTOM~AL OF NQTICE AND PRIORITY OF NOTICE GENERAL RUL_~. Acco.rdi.ng to t.he Fis.c_al Code, the Notice of Lien is ~,utomatically revived and does not require refiling of the Notice by the Commonwealth· Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, .. . · tisfied from a subsequent judicial sale or liability with which lien, or estate is sa. .... ~'ma'rlON: The Commonwealth does not the property may De cnar~eo. ~ · · tax li~s over any existing mortgages or liens which are maintain pnon~ .of ............. ,~,, ~ ~,d REE' ACt of December properly recorded at tl~e a.,m,e mat t.u ~o~ .............. 12, 1994, P.L. 1015, No. ],~o. ' RELEA E~ LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his de agate mav issue a certificate of release of any lien imposed with respect to any tax if: (1)'the lability is satisfied, satisfaction consisting of unt assessed together with all interest and costs in respect ayment of the amc able E EPTI N: P · .. le all unenforce reof' or 2) the I~ab~hty has become g Y . . · t.h.e ., ~ ...... finn Tax s is computed after a lien is paid. interest on t.,,,,~ ......... e _ 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 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.~. - 8% .ER ~UM (DUE OATE TO_ ._*.~ ~.~ - ~'% ER ANNUM (DUE DATE To O.A.,S.T. B.L., N.E., G.P., M.I. - 1% PER MONTH ~H P.U.R.. - 314 OF 1% PER MONTH OR ~'~"~ P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S.&U. R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM - 1% PER MONTH OR FRACTION LF.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 18% PER ANNUM O.F.T. es that are originally due and payable on and after January 1,1982, For all tax · il interest on all tax the PA Department of Revenue will calculate da y deficiencies using an annual interest rate that will vary from calendar year. interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DALLY INTEREST FACTOR .000548 1/1/82 THRU 12/31/82 20% .000438 1/1/83 THRU 12/31/83 16% .000301 1/1/84 THRU 12/31/84 11% .000356 1/1/85 THRU 12/31/85 13% ·000274 111/86 THRU 12/31/86 10% .000247 1/1/87 THRU 12/31/87 9% .000301 1/1/$8 THRU 12/31/91 11% .000247 1/1/92 THRU 12/31/92 9% .000192 1/1/93 THRU 12/31194 7% .000247 1/1/95 THRU 12/31/98 9% ,000192 1/1/99 THRU 12/31/99 7% .000219 1/1/00 THRU 12/31/00 8% ,000247 111/01 THRU 12/31/01 9% .000164 1/1/02 THRU 12/31/02 6% .000137 5% 1/1/03 THRU 12/31/03 --- es that become delinquent on or before December 31, 1981 will remain a 'Tcoa~nset~nt 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)