HomeMy WebLinkAbout06-2512
REVK.159 (12-05) REVOOOK9
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
*'
BUREAU OF COMPliANCE.
PO BOX 280948
HARRISBURG PA 17128-0948
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
REBECCA BRYSON
279 SUSQUEHANNA AVE
ENOLA PA 17025-2425
EIN: 54-2062674/000
Notice Date: April 16, 2006
Notice Number: 818-464-706-041-1
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 82379002 04-01-05 06-30-05 1 108.39 341.31
SALES 82379002 07-01-05 09-30-05 1 617_34 779.17
TOTAL: 725.73 1,120.48
FlUNG FEE(S): 14.00
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INTEREST COMPUTATION DATE: 04-26-06
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_ Tha amount of such unpaid TAX, INTEREST, ADDmONS or PENAL TIES is a lien in favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
April 16, 2006
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
REBECCA BRYSON
NOTICE OF TAX LIEN
filed this
day of
at
m.
UENS 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 Acto! 1982, Act 01 December 13, 1962, P.L. 1086, No. 225 Section
1 el. seq., 72 PA. C.S.A. Section 1701 el. seq. (For decendants with date of
death prior to December 13, 1962, liens arise under the Inheritance and Estate
Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.).
Liens for St21e, or Slate and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Assislance 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}.
UENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Comoration 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 wlthoul filing of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax EmDlover Withholdino Tax Realty Transfer Tax. Sales
and USQ Tax. liQuid Fuels Tax Fuel Use Tax. Motor Carriers Road T8:)( and
Motorbus Tax liens are liens upon the franchises as well as real and personal
property at taxpayers, bul only after they have been entered and docketed of
record by the Prothonotary of the county where such property is situeted and
shall not attach to stock 01 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.
PLACE 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
subl~ct to the lien .Is sit!'ated and (b} in the case pf Personal Property, whether
tangible or Intangible, ,n the office of the Prothonotary of the county ,n which
the property subject to lien is situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE' According to the Fiscal Code, the Notice of Lien is
automatically revived and does not require refiling of the Notice by the
Commonwealth. Any Notice of Lien filed by Ihe Commonwealth shall have
~riority to, and be paid in full, before any other obligation, iud~ement, claim,
lien, or estate is satisfied from a subsequent judicial sale or liability with which
the property may be charged. EXCEerION: The Commonwealth does not
maintain priority of tax liens over any existin~ mortgal~~ or liens which are
properly recorded at the time that the tax lien 's filed. . Act of December
12, 1994, P.L. 1015, No. 138.
RELEASE OF LIEN
Subjecllo such reguiation 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 consisfing of
payment of the amount assessed together with all interest and costs in respect
thereat; or (2} the liability has become legally unenforceable. EXCEPTION'
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 NPtice of Lien
comprises the balance of Tax Due (Column 6) piUS assessed edditions and/or
penalties, and assessed and accrued interest up to the interest computation
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 peyment date.
For any delinquent taxes due on or before December 31,1981, interest is
imposed 21 the tellowlng rates.
c.g" F.E, C.l., C.N.I. .6% PERAANUM IDUE DATE TO PAYMENT DATE)
C.I.. G.R., CA, S.T. - 6% PER ANNUM CUE OA.TETO PA.YMENT DATE)
B.L., N.E., a.p., M.I. .8% PER.wIUM DUE OATETO PAYMENTDA.TE)
P.U.R.. -1"10 PEAMON'TH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.J.T., E.M.T. .314 OF 1% PER MONTH OR FRACTION
s. & U. . 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. -6%PEflAtfiUM
INH & EST. . 6% PER ANNUM
L.F.T., F.U.T. . 1% PER MONTH OR FRACTION
M.O.R.T. -1% pEft MONTH OR FRACTION
O.F.T. .18% PERAAtoIUM
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Department of Revenue will calcui21e daily interest on all tax
deficiencies using an annu~1 interest rate that will vary from calendar year.
Interest is calculated on a daily basis 21 the following rates:
OEUNQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/1182 THRU 12/31182 20% .000546
1f1/B3 THRU 12131183 16% .000438
111/8<4 THRU 12131184 11% .000301
111/85 THRU 12131/85 13% .000356
111186 THFtU 12/31/86 10% .0002704-
1/1187 THRU 12131187 9% .000247
1I1fi8 THf\U 12131191 11% .000301
11"92 THRU 12131192 9% .000247
1/1193 THRU 12131194 7% .000192
1ltles THP.U 12/31{98 9% .000247
1/1199 THRU 12131199 7% .000'"
l11JOOTHAU 1213t100 8% .000219
1/1/01 THRU 12131/01 9%. .000247
111102 THRU 12131102 6% .000164
1f1fQ3 THRU 12131103 5% .000131
111104 THRU 12/31/04 4% .000110
111105 THRU 1213110& M'. .000137
111f06 THRU 12131/06 7% .000192
---Taxes that become delinquent on or betere December 31, 1981 will remain
a conslant interest rate until 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 follows:
INTEREST = (BALANCE OF TAX UNPAID} XlNUMBER OF. DAYS
DELINQUIHT) X (OAIL Y INTEREST FACfOR)
REVK-300 (8-01) REVOOK10
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
*'
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
AUTHORITY TO SATISFY
REBECCA BRYSON
279 SUSQUEHANNA AVE
ENOLA PA 17025-2425
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 06-2512
DATE FILED: May 4,2006
EIN: 54-2062674/000
NOTICE NUMBER: 860-956-306-101-0
. To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
above captioned Lien/Judgment note should be removed from the records thereof.
AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and
empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to
all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient
warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 10 day of October, 2006.
t:. ~
Gregory C. Fajt
Secretary of Revenue
Keith J. Richardson
Director, Bureau of Compliance
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