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Home My WebLink About04-0956COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DYARHAN,H[CHAEL B 206 E KZNG ST SH[PPENSBURG PA t7257-t45q EIN: 23-2402874/000 Notice Dote: February 15, 2004 Notice Number: 757-372-804-021 To the Prothonotary of said cou~t: Pursaa~t to the laws of the Commonwealth o1 Pennsylvania, there is herewith transmitted a certified copy of aiien to be entered of record in your county. 1 2 3 4 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD BEGIN END EMPL 14310114 04-01-02 06.30-02 EMPL 14310114 07-01-02 09-30-02 EMPL 14310114 f 0~01-02 12-31-02 EMPL 14310114 01-01-03 03-31-03 EMPL 14310114 04-01-03 06-30-03 5 6 7 EVENT TAX TOTAL NUMBER DUE DUE I 402.28 739.76 1 332,76 606.87 1 337.52 610.26 1 102.87 184.73 I 128.47 180,57 TOTAL: 1,303.90 2,332.19 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 02-25-04 The undersigned, the Secret~ry of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, cetlifies this to be o a'ue and correct copy of a tien against the obove named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for paymenlthereof, remains unpaid. The amount of such unpaid TAX, iNTEREST, ADD{TfONS or PENALTIES is at[an in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, os the case may be. (OR AUTHORIZE~.J~LEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE February 15, 2004 DATE COMMONWEALTH OF PENNSYLVANIA VS DYARMAN,MICHAEL B NOTICE OF TAX LIEN filed this day of LIENS FOR TJ~XES 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 adse 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 Fue}s Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Sectian 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 al~ 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 t et. seq,, 72 PA. C.S.A, Section 1701 et. seq. (For decendanls 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 Ass/stance Fund Taxes and Fees arise under Section 242, Act of Mamh 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 FO~R TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation '[-ax Liens provided under the Rscal Code arise at the time of satftement (assessment) and are liens upon the franchises and property, both real and personal, with no further nolice, The ~ing 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, Employer Withhoidinp Tax, Realb, Transfer Tax. Sa~es ancLUse Tax. Liquid Fuels Tax, Fuel Use Tax, Motor Carders Road Tax and Mol:od~a~ liens are liens upon the franchises as wall as real and personal prope)ly of taxpayers, but only after they have bean entered and docketed of record by the Prothonotary 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. ~ACE OF TIlE FILING NOTIC~ PLACE OF FILtNG: The notice of fien shall be filed: (al in the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (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~F NOTICE AND PRIORITY OF N~ ~ENERAL~_LE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require retiling 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. EXCEPTtON: 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 tiled. S~E~.' Act of December 12, 1994, P.L. 1015, No. 138. R~J.~A~ELIE_N 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 at payment of the amount assessed together with afl interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION; Interest on Corporation Taxes is computed after a lien is paid. ,SETTLEMENT OF ACCOU~IT 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 [nterast up to the interest computation date on the face of this notice. if payment or se~ement of account is made after the interest computation date, the payment must include the lien filing cos~ and accrued interest fi'om the interest computation dale 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.NI. -6%PERANNUM(DUEDATETOPAYMENTDATe) C.I., G.R, C.A., S.T. - 6% PER ANNUM (eue DATe TO PAYMENT DATE) e.L.. N.E., G.P, M.I - 6% PER ANNUM (cue DATe TO/~AYM ENT DATE) P.U R,, - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P. LT., E.M.T - 314 OF I% PER MONTH OR FRACTJON S. & U. - 3/4 OF 1% PEn MONTH OF{ FRACTION R.T.T. - 8% PER ANNUM INH S 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. - 1~% P~R ANNUt~l For all taxes that are originally due and payable on aad after January 1, 1982, the PA Department o1 Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that wi)) vary from calendar year, Interest ie calculated on a daily basis at the following rates: ---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 definquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. -~-Intorest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)