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Home My WebLink About12-7468PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 .~ o~c ~ 2 pM ~= z~ Pennsylvania ~ DEPARTMENT OF REVENUE REY -159 CN DOCEXEL (10-99) ,pia-~v~s C.ai~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the Isrs of the LoaawnvealtA of Penns Y3 vani a, there is herewith trsns~itteA a tertifie0 coon of a lien to he enteree of retara in roar tauntr CERTIFIED COPY OF LIEN 238-43-5030 APT 1 42 S WEST ST CARLISLE PA 17013-2873 BRANDON G THOMSON CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (DR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2010 JAN 03 2012 T01707 733.00 827.29 rorALs 5733.00 5827.29 INTEREST COMPUTATION DATE JAN 2 4 2 0 1 3 FILING FEE(S) 521.50 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a true and correct copy of a 11en against the above-named 5 1 0 • 0 0 taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST and which after demand for ment ther of a rem ins n id Th f nt h d , p , y pa e a u . e amou o suc unpai 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. / SETTLEMENT TOTAL 5 $ S $ . 7 9 ~ ~~~ NOV O1 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) - TO BE RETAINED BY RECORDING OFFICE ~~~ ~ a~ so ~ p-~ C~-~ 3~p'~ ~ ~ ~D COMMONWEALTH OF PENNSYLVANIA V. BRANDON G THOMSON NOTICE OF TAX LIEN ad `hi$ day cf GLEf~; (pr Register) Tye LIENS R TAXES -~~, , Liens for Carpcratien Tax'~s,~rise under Section 1401 of the Fiscal Code, 72.'P.S. Section 147, as amended. Liens for Personal IdCOme Tax'~end Employer Withholding Taxes arise under Section 345 ~f 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 Gode 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 Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax 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 decedents 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 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 Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (15 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information Cor or ton Tax Liens provided under the Fiscal Code arise at the time o sett ement assessmentl and are liens upon the fran- chiles and. property, both real and personal, with no, further no- tic Tne filing of a Notice of"a tien with a county pro onotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inh rita ce Tax~i_~ns are liens on real estate which continue until t e tax spa-tT- Per onal Income Tax Em to r Wi hh ldin T x R 1 Trans- fer Ta a a U e Tax i i ax ue s Use: ax Mot c arri rs a ax otor s R a Tax am an r n- c i ax an Li ui ue s and s ax yens are ens upon the ranchises as we as rea an 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. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary cburse of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORN Place of filing: The Notice of Lien shalt be filed: (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 Eb) in the case of personal property, whether tangible or intangible in the office of the prothonotary of the county in which the property sutiject to lien is situated. AUTOMATIC REVIVAL OF NOTICE ANA PRIORITY OF NOTICE Geiser 1 R le: According to the Fiscal Code, the Notice of Lien is automatrca y 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 sat- isfied from a subsequent judicial sale or liability with which the property. may be charged.. Exception: The commonwealth does not maintain priority of tax liens over arty 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 Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (b) the liability becomes legally unenforceable. Exce tion: Interest on Corporation Taxes is computed after the leis is paid. CLASSES OF TAX C.S. (O1) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) 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 Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) S. & U. State Sales and Use Tax L:S. & U. Local sates and-Use Tax R.T.T. Realty Transfer Tax 'N. & EST. Inhe n lance and Estate Tax L.f.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax 4Diesel and Special Fuels; M.C.R.T. Motor Carriers Road Tax O.f,T. Oil Franchise Tax. M.T. Public Transportation Assis*.ar.ee Fund Taxes and Fees 8US Motorbus Road 7dx L.F. 3 F.T. Liquid Fuels and Fuels lax 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 date on the face of the Notice. If payment or settlement of the account is made after the in- terest computatidn date, the payment must include the lien fil- ing costs and accrued interest from the interest computation date to and through the payment date. for any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the fallowing rates: C.S.,F.F.,C.L.,C.N.I. - 6% per. annum (due date to payment date) C.I.,G.R.,C.A.,S.T. - 6% per annum (due date to payment date) B. L.,N.E.,G.P.,M•I. - 6% per annum (due date to payment date) P.U.R. - 1% per month or fraction (due date to payment date) P.I.T.,E,M.T. - 3/4 of 1% per month or fraction S.E U. 374 of 1% per month or fraction R.T.T. - 6% per annum IN. & EST. - 6% per annum L F.T.,F.U.T. - 1$ per month or frac#ion M.C.R.T. * - 1% per month or fraction O.E.T. - 18% per annum For all taxes that are originally after Jan. 1, 1982, the PA Department due and payable on and of Revenue wilt calculate daily interest on all tax deficiencie rate that will vary from calendar yea s using an annual interest r to calendar e r The applicable interest rates are as y . a follows. INTEREST: Interest is cal culated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate 1/1/88 thru 12/31/91 11% Daily Interest Factor 1/1/92 thru 12731/92 9% .000301 000247 1/1/93 thru 12/31/94 7% . 000192 1/1/95 thru 12/31/98 9% . 000247 111/99 thru 12/31/99 7% . 000192 1/1/00 tliru 12/31/00 8% . 000219 1/1/O1 thru 12/31/01 9% . 000247 1/1/02 thru 12/31/02 6% . .000164 111103 thru 12/31/03 5% 000137 1/1/04 thru 12l31/D4 4% . 000110 111/05 thru 12/31/05 5% . 000137 1/1/06 thru 12/31/06 7% . 000192 1/1/07 thru 12/31/07 8% . 000219 1/1/08 thru 12/31/08 1% . 000192 1/1/09_thru 12/31/09 5% . 000137 1/1/10 thru 12/31/10 1/1/ 11 th~~t2631/12 - 4% 3~ . .000110 00 82 F axes a ecome deli nquen on or 4 before Dec. 1981 will remain a constant interest rate until the delinquent balance is paid in ful l. ---Taxes that become deli nquent 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. * Use this rate for M.C * .R.T./IFTA ef fective Jan. 1 1996 * Interest rates prior to 1988 may b , . e obtained by calling PA Dept. of Revenue Taxpayer Service & In formation Center (117) 767-1064. ,