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BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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CERTIFIED COPY OF LIEN
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NELSON,SCOTT A
75 RED TANK RD
BOILING SPGS PA 17007-9555
COURT OF COMMON PLEAS OBI 1'1i1;R 22 fiN 12: 31
CUMBERLAND COUNTY " . f
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PENNSYLVANIA CU"'T'"
'VJd,:::h'tJ''J''~D COUNTY
PeNNSYLVANIA
EIN: 25-1757853/000
Notice Date: March 11, 2001
Notice Number: 944-260-601-030-6
To the Prothonotary Of~ f/:ltJ.su:~oO:e 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 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 21560814 10-01-96 10-31-96 1 0.00 259.65
SALES 21560814 05-01-97 05-31-97 917.07 1,593.94
SALES 21560814 06-01-97 06-30-97 1 752.80 1,302.65
SALES 21560814 07-01-97 07-31-97 932.20 1,606.18
SALES 21560814 09-01-97 09-30-97 1 742.79 1,268.69
SALES 21560814 10-01-97 10-31-97 245.47 417.37
1
SALES 21560814 11-01-97 11-30-97 365.89 619.25
SALES 21560814 01-01-98 01-31-98 1 243.81 409.01
SALES 21560814 02-01-98 02-28-98 150.63 251.65
SALES 21560814 03-01-98 03-31-98 1 422.10 701.97
SALES 21560814 04-01-98 04-30-98 690.45 1,143.10
SALES 21560814 05-01-98 05-31-98 1 547.65 902.23
SALES 21560814 06-01-98 06-30-98 477.27 782.98
SALES 21560814 07-01-98 07-31-98 1 354.64 579.09
SALES 21560814 08-01-98 08-31-98 308.76 501.77
SALES 21560814 09-01-98 09-30-98 1 302.26 489.01
SALES 21560814 10-01-98 10-31-98 1 272.46 438.71
SALES 21560814 11-01-98 11-30-98 248.51 398.25
SALES 21560814 12-01-99 12-31-98 1 258.90 413.27
SALES 21560814 02-01-99 02-28-99 543.77 861.62
SALES 21560814 04-01-00 04-30-00 1 408.13 I. 591.22
SALES 21560814 05'01-00 05-31-00 48.72 67.83
TOTAL: 9,633.73 16,132.98
NTEREST COMPUTATION DATE: 03-21-01 FILING FEE(S): 9.00
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The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct
copy of a lien against the above named taxpayer tor 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 a lien in favor 01 the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
Maroh 11, 2001
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
NELSON,SCOTT A
NOTICE OFTAX LIEN
filed this
day of
at
m.
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P .8. 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 011971, 72 P.S. Section 6112-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,B.
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:
Corporation Tax Liens 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 further 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 filfng of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid,
Personal Income Tax Emolover Wifhholdina Tax Realty Transfer Tax Sales
and Use Tax Liquid Fuels Tax Fuel Use Tax. Motor Carriers _Road Tax and
Motorbus Tax 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 Prothonotary of the county where such property is situated and
shall not attach to stock of goods, wcUes, or merchandise regularly used in the
ordinary course of business of the taxpayer. The lien has priority from the date
of entry of record.
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PLACE OF THE FlUNG NOTICE FORM
PLACE OF FiLING: The notice of lien shall be filed: (a) In the case of Reai
Property, In the office of the Prothonotary of the county in which the propejity
subj~ct to t~e lien .is sit~ated an~ (b) in the case of Personal Property, whether
tangible or Intangible, 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: Acoordin9 to the Fiscal Code, the Notice of Lien is
automatically 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,
lien, or estate is satisfied from a subsequent judicial sale or liability with which
the property may be charged. EXCEPTION: The Commonweallh does no!
maintain priority of tax liens over any existing mortgages or liens which are
property recorded at the time that the tax lien is filed. SEE: Act of December
12,1994, P.L.l015, No. 138.
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certificate 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 le9ally unenforceable. EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT 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 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.E, C.L, C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.l., G.R., C.A., S.T. - aok PER ANNUM (DUE DAlE TO PAYMENT DATE)
B.l., N.E., G.P., M.L -aok PERANNUM-(DUE DATETO PAYMENT DATE)
P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.I.T., E.M.T. - 3/4 OF t% pER MONTH OR FRACTION
s. & U. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. - 6% PER ANNUM
INH & EST. - 6% PER-ANNUM
LET., EU.T. -1% PER MONTH OR FRACTION
M.C.R.T. -1% PER MONTH OR FRACTION
O.ET. -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
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 DAILY INTEREST FACTOR
H1fS2 THRU 12/31/82 20% .000548
111183 THRU 12/31/83 HWo .000438
111184 THRU 12131184 11% .000301
111/85 THRU 12131/85 13% .000356
1/1/86 THRU 12131186 10% .000274
111187 THRU 12131187 9% .000247
1/1/88THRU12131191 11% .000301
111192 TARU 12131/92 9% .000247
1/1/93THRU 12131/94 7% .000192
1/1/95 THRU 12131/98 9% .000247
1/1/99THRU 12131/99 7% .000192
1/1/00 THRU 12131/00 8% .000219
1/1101 THRU 12131/01 9% .000247
---Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the delinquent balance is paid off.
mTaxes that become delinquent on or atter January 1, 1982 are subject to a
variable interest that changes each calendar year.
---Interest is calculated as follows:
INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAilY INTEREST FACTOR)
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COMMONWEALTH OF PENNSYLVANIA : IN THE COURT OF COMMON PLEAS
DEPARTMENT OF REVENUE : CUMBERLAND COUNTY, PENNA.
Plaintiff
v.
SCOTT A. NELSON
75 RED TANK ROAD
BOILING SPRINGS, PA 17007-9555
Defendant
: No: 01 - 1661
: Notice Date: 3/11/01
: Amount: $16,132.98
: License # 25-1757853
ORDER TO SATISFY
TO THE PROTHONOTARY:
You are hereby authorized and directed to satisfy the lien and judgment, as above
captioned, upon payment of your costs only by Defendant.
Date: December 20, 2002
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BY
Stephen L. Brandwene #034198
Chief Deputy Attorney General
Financial Enforcement Section
Office of Attorney General
Commonwealth of Pennsylvania
15th Floor, Strawberry Square
Harrisburg, P A 17120
Telephone: (717) 787-9045
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71$ RflD TANK RD
BOILING SPGS PA 17007-9555
COURTOFCOM~IP"x:f hll2: ~It
CUMBERLAND COUNTY.
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EIN, 26-17&_ PENN3YlVAf\JIA
_0olo,_11.2001
__:944-28O.eGI.(J30.6
To 1M P.-, cI _ oourI: PumIor4 to 1M _ of ....
Com_ of PGnnoyIvonIo. ..... 18 ........... tr.......... . ........
copy 01 a lion 10 boe_oI_In_OOunty.
I 2 3 4 & . 7
TAX TYPE ACCOUNT ID TAX TAX EVENf TAX TOTAl.
PERIOD PERIOD NUMBER DUE DUE
~ END
SALES 211i801114 10.01.88 10.31... I 0.00 ...
SALES 211i801114 0&.01-97 0&-31.97 917.07 I....
SALES 211i801114 0&.01-87 0&-30-97 1 752.eo 1,11OU1
SAtliS 211i801114 07-01-97 07.31.97 832.10 l.taU8
SALES 21&1lO814 09-01.97 08.30-97 1 741/.78 I......
"$AlJ!8 211i801114 10.01-97 10.3\:97 I 24&.47 417.37
SALES 211i801114 11-01-97 11.30-97 _. 818a
SALES 211i801114 01-01-88 01.31.98 1 141.81 408.01
SALES 211i801114 Ot-Ol.98 02-28.88 110. 11I1.
',SALE$ 21&1lO814 03-01-98 03-31.98 I 422.10 701""
SALES 21&1lO814 04:01.98 04-30-98 180.46 1.143.10
8ALES 211i801114 0&.01-98 06-31-88 I 647.86 802.1'
,8AI.ES 211i801114 08-01.98 06-30-98 477D 781.l18
SAlES 211i801114 07-01-98 07-31-98 1 354.84 178.118
. SALES 211i801114 09-01-88 08.31-98 308.78 101.17
SALES 21&1lO814 09-01-88 08-30-98 I 302.2. 488.01
" '.SALES 211i801114 10.01-98 10-31.98 I 272.46 438.11
'. )tAI.ES 21_'4 11-01-98 11-30-98 148.61 ....8
SALES 211i801114 12-01-118 12-31.98 I 1I&8.eo 413.27
SALES 211i801114 02-01.98 02.28-99 143.17 ",.
SALES 211i801114 04:01.00 04-30-00 1 >408.13 181.12
SALES 21_14 06-01.00 06-31.00 48.72 97.
TOTAl.; 9,633.7i 10.132.88
, Fll.1NG FE!{S); ..00
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el!PWda 1Iaii..,.1IIlI_ _~lo' unpaldTAX, INTEREST, ADDlTlONSor PENALTlESlhatefndualRlm_,....,.,_-.
....d'aiMndtorll8Vll1tlll_. riomUIsuriPi\ld. lItO arnounI cI ouch u/IpI1Jd TAX, INTEREST. ADDIT10NS or PENAlTIES lIIallan In _ 0I1he
CorrimoI\iIredhol ~ upon 1he11llopayar'a property, raaI, _net, or balh, as lite.... may".
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_11,2\101
DATE
PART 2. TO BE RETURNED TO THE DEPARllIIENf OF REVENUE
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