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Home My WebLink About13-1588 pennsytvania BUREAU OF COMPLIANCE DEPARTMENT OF REVENUE PC BOX 280948 HARRISBURG PA 17128-0948 REVK-159 (12-12) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN cut 3 h A R 2 PH 2• COURT OF COMMON PLEAS OF C U11 E R L A N J. C 0 U Nk I CUMBERLAND COUNTY, P '.. ENNSYLVANIA PENNSYLVANIA BROWN, DAVID A EIN:.................... ............................23- 28752871000 4201 CARLISLE RD Notice Date: ........... .........................J 20, 2013 GARDNERS PA 17324-9087 Notice Number: ...........................904 -509- 013 -011 -5 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 TAX TYPE ACCOUNT ID TAX TAX PERIOD PERIOD TAX TOTAL BEGIN END SALES 83754205 07-01-12 07-31-12 1,236.18 - 1,482.82 TOTAL: 1,236.18 1,482.82 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 1,514-32 INTEREST CALCULATION DATE: 04-15-13 The undersigned, the Secretary of Revenue or 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 taxpayers property - real, personal or both - as the case may be. January 20, 2013 S r AR F REVENUE C Y (OR UTHORI DELEGATE) DATE /Z07 PART I - TO BE RETAINED BY RECORDING OFFICE f" elf" 7 �g 72 �o? S) Qn - 0 02 4po PL,QE OF Tft ERM UQ FM COMMONWEALTH OF PENNSYLVANIA PLACE OF FILING: The notice of lien shaft be filed (a) in the case of real property, in the office of the Prothonotary of the county In which the property VS subject to the Den 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 BRO WN, DAVID A the property subject to lien is situated. A T Y QE T GENERAL 'RULE: According to the Fiscal Code, 'the Notice of Lien is automatically revived and does not requite relit , of the r rtice by the NOTICE OF TAX LIEN commoniwealth. Any Notice of Lien bed tin the r&►f tones fth shall have priority to, and be paid in full, before any ether o n, - t, claim, lien or estate is satisfied from a s safe or or Da6i with which the property may Ire charged EXCE O :' The Commonwealth does not filed this day of maintain priority of tax liens over arty existing mortgages or liens property recorded at the time that the tax lien is Ned. Act of Dec. 12, 1994, P. L, ii ?15, at m. 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 Hen imposed with respect to any tax ff: (1) the Itatift Is satisfied, satisfaction consisting of payment of the amount assessed to"fher with ,all interest and Costs in respect thereof; or (2) the liability has become y ur forceaW. EXCEPTION LIENS FOR TAXES Interest on corporation taxes is calculated after a Ilen is paid. Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 SETTLEMENT OF ACCOt1NT P.S. Section 1404, as amended. The "Total" column (Column 6) for each type of tax listed on this Notice of Lien Liens for personal income tax and employer withholding tax arise under includes the balance of tax 'due (Column 5).p1u5 assessed additform arid/or Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as p enalties and messed and accrued Interest up to ft - intefest calculation date amended. on the face of this notice. Liens for realty transfer tax arise under Section 1112 -C of the Tax Reform If payment or settlement of account is made after the interest calculation date; Code of 1971, 72 P.S. Section 8112 -C, as amended. the payment must include the Den 'filing costs and accrued interest from the Liens for liquid fuels tax arise under Section 13 of the Liquid Fuels Tax Act, 72 interest calculation date to and through the payment date. 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. For any delinquent taxes due on or before Dec. 11, 19131, interest is imposed at the following rates. Section 2614.13, as amended. Liens for motor carriers road tax arise under Chapter 96 of the PA Vehicle C.S , F.F., C L., C N i. 6% PER ANNUM (DUE DATE TO PAYMENT DATE) Code (75 PA. C. 9615. 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) Liens for inheritance tax and estate tax arise under the Inheritance and Estate P.0 R . 1% PER MONTH OR FRAOTbdN (DIX DATE To PAYMENT oA i E P.I.T.,E.M:T 3/4 OF1 %PERM NTHQRFRACTION Tax Act of 1982, Act of Dec. 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., S. & U- 314 of 1% PER MONTH OR FRACTION 72 PA. C.S.A. Section 1701 et. seq. For decendants with date of death prior to R -T.T. 6% PER ANNUM Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 INH & EST 6% PER ANNUM L.F.T., F.U.T. I% PER MONTH OR FRACTION P.S. Section 2485 - 101 et. seq. M.C.R T. t% PER MONTH OR FRACTION Liens for state and local sales, use and hotel occupancy tax and public O.F.T 18% PER ANNUM transportation assistance fund taxes and fees arise under Section 242, Act of For all taxes originally due and payable on and after Jan. 1, 1982, the March 4, 1971, No. 2, as amended, 72 P.S. Section 7242. PA Department of Revenue will calculate daily interest on all tax def Liens for motorbus road tax arise under Chapter 98 of PA Vehicle Code (75 using an annual interest rate that will vary from calendar year. Interest is PA C.S. 9815). calculated on a daily basis at the following rapes: DELINQUENT DATE INTEREST RATE GAILY INTEREST FACTOR PENALTIES AND INTEREST 111/84 )6a THRU 12131184 1 .000301 LIENS FOR TAXES t, 185 THRU 12/31 /85 y pb 000 1/1186 THRU 12/31/86 GENERAL INFORMATION: 111/87 THRU 12131/87 9% 000247 Corporation tax liens provided under the Fiscal Code arise at the time of 1/1/91 THRU /2131191 11 % 000301 settlement (assessment) and are liens upon the franchises and property, both 1/1�aTHRU 1Wi/9a 7% 00092 real and personal, with no further notice. The filing of a Notice of Lien with a 1/1195 THRU 12131/98 91/ 000247 county Prothonotary is not a requisite, and the lien remains in full force and 1/1/99 THRU 12/31/99 7! 000192 without fil of revival until aid. 1 /1/00 THRU 12/31/00 91 000219 validity g p 111/01 THRU 12M/01 9% 00047 1/1 /02 THRU 12/31 M2 6% .006164 Inheritance tax liens are liens on real estate, which Continue Until tax is paid. 1/1103 THRU 12/31103 5 .0001 7 1/1 /04 THRU 12/31/04 1/1/05 THRU 12/31/05 5 *% .0 00137 Personal income tax, employer withholding tax, realty transfer tax, sales and 1/1/06 THRU IZP31/06 7% 000192 use tax, liquid fuels tax, fuel use tax, motor carriers road tax and motorbus tax 111/07 THRU 12/31107 8% 00MO2 oowtq 1 /1/OB THRU 12J31/D8 liens are Dens upon the franchises as well as real and personal property of 1 11/09THRU12F31l09 5% o0o's7 taxpayers, but only after they have been entered and docketed of rea�rd by the 111/10 THRU 1"1110 4% .000110 Prothonotary of the county where such property is situated. Such Dens shall not 111/11 THRU 12/31/13 3% attach to stock of goods, wares or merchandise regularly used in the ordinary course of business of the taxpayer. The Den has priority from the date of entry -- -Taxes that become delinquent on or before Dec. 31, 1981, are subject to of record. a constant interest rate until the deUnquent glance is paid off. - -- Taxes that time deknquent our or Whet Jan. 1, tf ,, are subject to a variable interest rate that changes each t 1ile May year. -- -interest is calculated as follows: INTEREST _ ( °OF TAX QFIDAYS