HomeMy WebLinkAbout08-6630REVK-159 (07-OB) REVOOOK9
BUREAU OF COMPLIANCE
PO BOX 280948
HAnRRISBURG PA 17128-0948
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GLUNT, BRADLEY W
6 W GREEN ST
NEWVILLE PA 17241-1002
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
SSN: 166-68-5550/000
Notice Date: October 29, 2008
Notice Number: 745-101-008-102-4
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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 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN 'END
SALES 83189682 07-01-06 09-30-06 1 1,007.28 1,595.40
SALES 83189682 10-01-06 12-31-06 1 695.27 1,088.26
SALES 83189682 01-01-07 03-31-07 1 569.48 880.41
SALES 83189682 04-01-07 06-30-07 1 767.05 1,170.55
SALES 83189682 07-01-07 09-30-07 1 486.16 731.93
SALES 83189682 10-01-07 12-31-07 1 481.53 691.42
SALES 83189682 01-01-08 03-31-08 1 400.87 508.54
TOTAL: 4,407.64 6,666.51
FILING FEE(S): 19.00
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INTEREST COMPUTATION DATE: 11-0&08
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 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 a lien in favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
i~
ARY OF REVENUE
(OR UTHORIZED DELEGATE)
october 2a, 2ooa
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
GLUNT, BRADLEY W
NOTICE OF TAX LIEN
filed this day of
at m.
LIENS FOR TAXES
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).
GENERAL INFORMATION:
tzorooration 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 filing of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Person^~ Income Tax Emwer Withholding TaY. Realty Tra-7~fer TaY. Sates
and Use TaY Liq~~id Fuels TaY 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, 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.
P~ AGE 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
sublect to the lien is situated and (b) in the case of Personal Properly, whether
tangible or intangible, in the office of the Prothonotary of the county In which
the property subject to lien is situated.
AUTOMATI REVIVAL OF NOTICE AND PRIORITY OF NOTICE
FERAL RULE: According to the Fiscal Code, the Notice of Lien is
automatically revived and 'does not require refifing of the Notice by the
Commonwealth. Any Notice of Lien filed by the Commorwrealth shall have
priority to, and be paid in full, before any other obligation, judgement, claim,
lien, or estate is satisfied from a subse uent judicial sale or Uabtlity with which
the property may be charged. .IQN;: The Commonwealth does not
maintain priority of tax liens over any existing mortg es or liens which are
properly recorded at the time that the tax lien is filed. Act of December
12, 1994, P.L. 1015, 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 anylienimposed
with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of
payment of the amount assessed together with all irlteresi and costs ihraa~ppe~~__c~t
thereof; or (2) the liability has became legaliy unenforceable. EXCEPTJQ)~:
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 Natiee of Lien
comprises the balance of Tax Due (Column 6) plus assessed addltiors and/or
penalties, and assessed and accrued interest up to the interest cot~pufation
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.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.L, G.R., C.A., S.T. - 6% PER ANNUM (DUE GATE TO PAYMENT DATE
B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE GATE TO PAYMENT DATE]
P.U.R.. - 1%PER MONTH OR FRACTION tDUE DATE TO PAYMENT DATE)
P.I.T., E.M.T. - 3/4 OF 1%PER MONTH OR FRA TbN
S. & U. -314 OF t%.PER MONTH OR FRACTION
R.T.T. - 6%PER ANNUM
INH & EST. - 6% PER ANNUM
L.F.T., F.U.T. - 1%PER MONTH OR FRACTION
M.C.R.T. - 7%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 aU 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
1!1!82 THRU /2/31182 20% •000548
111183 THRU 12/31/83 16 % .000438
1/1/84 THRU 12/31/84 11 % •000301
1/1/85 THRU 12/31/85 13% .000356
1/1/86 THRU 12/31!86 10% .000274
111/87 THRU 12131/87 9°/ .000247
111/88 THRU 12!31!91 77% .000901
111/92 THRU 12131!92 9% .000247
117193 THRU 12/31/94 7 % .000192
111195 THRU 12/37198 9% .000247
1!1/99 THRU 12/31/99 7% .000192
111/00 THRU 12/37/00 8% .000219
1!1/01 THRU 12131/01 9% .000247
1!1102 THRU 11/31/02 6% .000164
111/03 THRU 12/31/03 5% .000137
111104 THRU 12131/04 4% .000110
1!1105 THRU 12!31/05 5% .000137
ulros THRU ta/31os 7% .000192
1Nro7 THRU 12137/07 8% .000219
1!7!08 THRU 12/31108 7% .000192
---Taxes that become delinquent on or before December 31, 1 981 will remain
a constant interest rate ur7til 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 faAows:
INTEREST = (BALANCE OR TAX UNPA~p) X(Nl1k113ER QF DAYS
DEL~QUENT) X (t3AtLY MITEFi1E97' f~AC°t'OR)