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HomeMy WebLinkAbout06-2512 REVK.159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPliANCE. PO BOX 280948 HARRISBURG PA 17128-0948 -Pd.. P 41 ; N.1ro Vi... d;J. 5(, 'f L. /'11'1(.2- CERTIFIED COPY OF LIEN Yuo.Ol.- J5"I:L ~I~ 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 "'-, ~-, C:.::'J ,_7.... CI -TI --I ~ f"j:~~ ~,-,n, ~r:? '.,.J ::r: .....:;", -,: , ...- --0 ::,~~~~ ~-::i :D -< J;:"" Cl 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 <( >- u..~ ~ ~ o~ ~~ ~~ ~ ~Z Z ~~ zuJ 0 en O-z zGj en 0 co ~ t- zffi 0 uJa: ~ 00- & O-u.. CO :2~ u..o > <( a: ~~ ~ 01- 0 0 ex: :I:z 0 :I: uJ ~uJ uJ ~ 0:) I- <(:2 CO u..o uJ 00 0 uJ'[c ex: '[cO z ~~ :)~ ouJ o...J ~o 00:: ~ uJuJ 0 :I: CO 0 I-~ z:) -0 >. ex;: ~..::J;.. j-=- ,. t~-~ ~--~.. r-- o 1'0 ~ \fJ ~ ~ ~ JJ~ .. N N N ~~ ::;J.u.J U--;.. F 1.1- C) ~ c::; ~'-..J