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Home My WebLink About02-1705REVK-159 (8-01) REV000K9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE cERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DYARNAN,H[CHAEL B 206 E KZNG ST SHZPPENSBURG PA 17257-1454 EIN: 23-2402874/000 Notice Date: March 19, 2002 Notice Number: 927-249-702-031-4 To the Prothonotary of said court: Pumuant 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 21154503 11-01-00 11-30-00 1 1,434.25 2,161.43 TOTAL: 1,434.25 2,161.43 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 03-29-02 The undemigned, 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. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, pemonal, or both, as the case may bo. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE March 19, 2002 DATE COMMONWEALTH OF PENNSYLVANIA VS DYARMAN,MICHAEL B NOTICE OF TAX LIEN filed this day of m. Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Uens for Personal Income Tax and Employer Wifhholding 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 Act 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 decendants 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 Looal 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 PA Vehicle code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: ~ 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 without filing of revival until paid. ' are liens on real estate which continue until tax is paid. Personal Income Tax. Errmlover Wifhholdina Tax. Realty Transfer Tax. Sales and Use Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and M~ liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situatad and shall not attach to stock of 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 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 ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require rsfiling 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 satisfied ;TOm a subsequent judicia sa e or ab ity with wh cn the property may be charged. ~ The Commonwealth does 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 December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate re. ay p.r. esc. r. ibe, the. Secretary or his delegate may issue a certilicate of release or any ilen ~mposeo with respect to any tax if: (1) the liability is satisfied, satisfac~.on consisting of payment of the amount assessed together with all interest ano costs in respect thereof; or (2) the liability has become legally unenforceable. ~ Interest on corporation Taxes is computed after a lien is paid. SE'I'rLEMENT OF ACCOUNT The "Total" column (Column 7} for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed additions and/or penaJties, and assessed and accrued intarast 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 inctude the lien filing costs and accrued interest from the interest computation data to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C,S., F.F., C.L, C.N.I. - 6% PER AFa~UM (DUE DATE TO PAYMENT DATE) C.I., Q.R., C,A., S.T. - 6% PER AJ~IUM (DUE DATE 'ro PAYMENT DATE) B.L., N.E., Q.P., M.I. - 6% PER ANNUM (DUE DA'rE 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. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. .6% PER AI~dUM INH & EST. . 6% PER ANNUM L.F.T., F.U.T. - t% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. .18'/o PER N,~IUM For all taxes that are originally due and payable on and after January 1,1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rata that will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31/62 20% .000548 111/63 THRU 12/31/63 16% .000438 111/64 THRU 12/31/84 11% .00030 $ 111/65 THRU 13/31/85 13% .000356 111/66 THRU 12/31/66 10% .000274 1/1/67 THRU 13/31/87 9% .000247 1/1/68 THRU 1 3/31/91 11% .000301 1/1/62 THRU 12/31192 9"/0 .000247 1/1/63 THRU 12/31/94 ~ .000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant 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) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Plaintiff MICHAEL B. DYARMAN 206 EAST KING STREET SHIPPENSBURG, PA 17257-1434 Defendant IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNA. No: 02-1705 Filed: 4/8/02 Amount: $2,161.43 License # 23-.2402874 TO THE PROTHONOTARY: You are hereby authorized and directed to satisfy the Hen and judgment, as above captioned, upon payment of your costs only by Defendant. D. MICHAEL FISHER ATTORNEY GENERAL ~r/./Deputy ~t/forney Gener.a.l t~nancial Enforcement Section Office of Attoruey General Commonwealth of Pennsylvania 15th Floor, Strawberry Square Harrisburg, PA 17120 Telephone: (717) 787-7188 Date: September 15, 2003 BUREAU OF COMPLIANCE DEPT 280948 HARRISBURG PA 17128-0948 COMI, 4W::ALTH OF PENNSYLVANIA ARTMENT OF REVENUE CERTIFIED COPY OF LIEN DYARMAN,MICHAEL B 206 E KING ST SHIPPENSBURG PA 17257-1qSq COURT OF: COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ENTITY ID: 23-2402874/000 DOCKET NUMBER: 021705 DATE FILED: April 8, 2002 FEES: 9.00 NOTICE NUMBER: 285-038~402-070-5 To the Prothonotary of said court: Pursuant to the laws of the Commonweal~ of Pennsylvania, there is herewith transmitted a certified copy of a lien I:O be entered of record in your county. TAX TYPE 2 ACCOUNT ID 3 TAX PERIOD BEGIN SALES 21154503 ' 11-01-00 4 5 6 7 TAX EVENT TAX TOTAL PERIOD NUMBER END 11 30-00 1 1,434.25 2,161.43 TOTAL: 1,434.25 2,161.43 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 03-2[- The undersigned, the Secretary of Revenue (or an autr, copy of a lien against the above named taxpayer for uni, after demand for payment thereof, remains unpaid. Th~ Commonwealth of Pennsylvania upon the taxpayer's pr~; Failure to pay this liability by Certifie,i Satisfaction. (OR AUTHORIZED DELEGATE) d d~:;*: ia~e) of the Commonwealth of Pennsylvania, certifies this to be a true and correct AX. lb; f EREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, ~]~t o~ such unpaid TAX, INTEREST, ADDrTiONS or PENALTIES is a lien in favor of the .. r,:al personal, or both, as the case may be. ~eck o, Money Order will result in the delay of issuing your 3 ~,XPAYER NOTICE COPY July 5, 2002 DATE T