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Home My WebLink About10-3937PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-OM FEB 24 2010 pennsylvania 10 DEPARTMENT OF REVENUE REV-IS9 CM DOCEXEC(M) (10.09) 10 - 34 37 0 erm ivi tt 4 A.oo Po PLf:p e* siesas p-* aQ 3Oau COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 70 THE PROTHONOTARY OF SAID COURT( Pursuant to the lws of the Cow -.Ith of P.Misy19an1e, Lh.N is he owith trenuitt.d • Certified copy of a lion to ee entered of record in your County "The individual listed is a corporate officer of the referenced company" NAME AND ADDRESS: KAREN J BRANDT J H BRANDT 81 ASSOCIATES, INC. 46 MOUNT ROCK ROAD NEWVILLE PA 17241-9412 CERTIFIED COPY OF LIEN 25-1824432/000 CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 EMPL 06/08-12/08 SEP 21 2009 CO-88888 20431.93 3329 .02 ` --t 17:: L il! 1' ? t?'i1 =v-. - f i ( TOTALS 820431.93 $31229.02 INTEREST COMPUTATION DATE MAY 2 4 2 0 10 FILING FEELS) $19.00 SATISFACTION FEE(S) The undersigned, th• Secretary of Revenue (or his authorized delegate) of the Commonwealth of Ponnsylveaia, certifies thls to be a true and correct copy ofa lien against the above-named 08.50 taxpayer far unpaid tax, Interest, additions or penalties thereon due from such taxpayer and which, after demand for payment thereof. reasins unpud. rn• amount of such unpaid ADDITIONAL INTEREST tax, Interest, additions or penalties is a lien in favor of th• Commonwealth of Pennsylvania upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL $31256.52 4?? A*-0,0?0- APR 1'6 2010 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART I - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. KAREN J BRANDT & J H BRANDT & ASSOCIATES, INC. NOTICE OF TAX LIEN Filed this day of -at ¦. CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Lions for Personal Income Tax and Employer Withholding Taxes 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. Lions for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motors Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S. 9615). Liens for Inhorltaney TIN[ spd Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of December l3, 1982. P.L. 1086, No. 225 Section I-at.-seq., 72 Pa. C.S.A. Section 1701 at. seq. (For decedents with date of death prior to December 13, 1982, lions arise under theInheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 181 at. seq.). Liens for State or State and Local Sales, Use and Hotel Occupancy Tax and Publle Transportation Assistance Fund Taxes and Foos arise under Segtion 242, Act of March 4, 1971, No. 2 as ..ended. 72 P.S. Section 7242. Lions for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code, (75 Pa-C.S. 9815). Liens for Liquid-Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vohicla Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle -Coda, C75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General Informations Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the fran- chises and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with a county prothonotary is not a requisite, and the lion remains in full force and validity without filing or revival until paid. Inheritance Tax Liens are liens on real estate which continue until the tax is paid. Personal Income Tax, Employer Withholding Tax, Realty Trans- fer Tax, Sales and Use Tax, Liquid Fuel Tax, Fuels Use Tax, Motor Carriers Road Tax, Moto rbua Road Tax. Oil Company Fran- chiso Tax, and Liquid Fuels and Fuels Tax liens are liens upon . the franchises as well as real and personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property Is situated. Those 1l ens shall not attach to stook of goads, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filings The Notice of Lien shall be filede (a) In the case of real property, In the office of the pro- thonotary 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 REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rules According to the Fiscal Code, the Notice of Lion is automatically revived and does not require refiling of the Notice by the commonwealth. Any Notice of lion filed by the commonwealIi. shall have priority to, and De paid in full, De fore any other tion, judgement, claim. lien or estate !s sat- isfied from a subsequent judicial sale or liability with which the property may be charged. Excep dons The commonwealth dons 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 Dec. 12. 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Relaasa of any lion Imposed with respect to any tax If (a) the liability is satisfied, satisfaction consisting Of payment of the amount assessed together with ell In terast and costs in respect thereof, or (b) the liability becomes legally unenforceable. Exceptions Interest on Corporation Taxes Is computed after the Ilan I. paid. CLASSES OF TAX C.S. (01) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Nat Income Tax C.I. C05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA I n co m0 Tax (PA-40) E.M.T. PA I ncome Tax (Employer Withholding) S. s U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax IN. 8 EST. Inheritance and Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the Interest computation data on the face of the Notice. If payment or settlement of the account Is soda after the in- terest computation date, the payment must include the lion fil- ing costs and accrued interest from the interest computation date to and through the payment data. For any delinquent taxes due on or before Dec. 31, 1981, interest 1s Imposed at the following Potosi C.S.,F.F.,C.L.,C.N.I. - 6X per annum (due data to payment date) C.I.. G. R..C.A.,S.T. - 6X per annum (due dots to payment date) B.L.,N.E., G. P.. M. I. - 6X Dar annum (due date to payment dots) P.U.R. - 1X per month or fraction (due date to payment dots) P.I.T.,E.M.T. - 3/4 of LX per month or fraction S.8 U. - 3/4 of IX per month or fraction R.T.T. - 6% per annum IN. 8 EST. - 6% per annum L.F.T.,F.U.T. - 1X par month or fraction M.C.R.T. • - 1X per month oP freetlon O.F.T. - 13% per annum For all taxes that are originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will calculate dally interest on all tax deficiencies using an annual interest ra to Lhet will vary from calendar year to calendar year. The apPlicable Interest rates are as follows. INTERESTS Interest is calculated on a dally basis at the follow- ing rates. -- Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 ltX .000301 1/1/92 thru 12/31/92 9X .000247 1/1/93 thru 12/31/94 7X .008192 1/1/95 thru 12/31/98 91 .000247 1/I/99 thru 12/31/99 7X .000192 1/1/00 thru 12/31/00 8X .000219 1/L/OL thru 12/31/01 9% .000247 l/1/02 thru 12/31/02 6X .000'164 t/1/03 thru 12/31/03 "1 .000137 1/1/04 thru 12/31/04 4X .000110 1/1/05 thru 12/31/05 5X .000137 1/1/06 thru 12/31/06 7X .000192 1/1/07 thru 12/31/07 8X .000219 1/L/00 thru 12/31/00 7X .BOO L92 1/l/09 thru 12/31/09 5X .00el37 ---Taxes that become delinquent on or before Dec. 31. 1931 will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1. 1982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. is Use this rata for H.C.R.T./IFTA effective Jan. 1. 1996. *:Pt In rost rates prior to 1988 may be obtained by telling Pp . of Revenue taxpayer Service 8 Information Center. (717) 787-1064. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 8/201 Q REV-1327 CM (04-13) DOCE7~C(M) COMMONWEALTH OF PENNSYLVANIA AUTHORITY TO REMOVE LIEN DEPARTMENT OF REVENUE FILED IN ERROR V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, KAREN J BRANDY PENNSYLVANIA J H BRANDY & ASSOCIATES INC 46 MOUNT ROCK ROAD Docket Number 10-3937CIVILTERM NEWVILLE PA 17241 Date Filed JUN 16 2010 Class of Tax SALES/EMPLOYER/USE Account Number 25-1824432!000 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the plaintiff in the above action, acknowledges the above captioned Iten/judgment note was filed in error and should be removed from the COUrt records. You, the Prothonotary of said Court, are hereby authorized and empowered, in the name and stead of the plaintiff, to remove said lien from the record as fulty and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be your sufficient warrant of authority. ~.~ C~ I IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue ~ ° ~ Commonwealth of Pennsylvania, this 9th day of August, 2010. ~r -i ~°-, rn r-- ~, ~ ~' ~ m ~~ ~~ c-, -.~ c~ ~ -~ ~ -s ~ 3' G C. Daniel Hassell ecretary of evenue ~~ Ma Hubler Director, ureau of ompliance $ 8.5o P Q Pt.F~ e*qu~3~~a Q~ a~199o8 C7 C Z ~ ~ m m ~ rn a z o C = ~ Z { -- ~ -{y ~ ~{ O Q ~~ o m -~ z z -~ z ~ ~ p o ~ ~ ~ ~ o ° ~, =~ ~, ~ m o z ~ z. ~ czn -v 00 ~ o m ~ ~ m z m Z ~ v v