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Home My WebLink About06-3491 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 .fJd-. P-1f "('1.UD CJt. :./ 3$33 f1.- j113?J<J CERTIFIED COPY OF LIEN ~.O~.34ql~ -r~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NOLL, BRIAN E 1944 RESERVOIR DR CARLISLE PA 17013-1054 SSN: 205.56.9200/000 Notice Date: June 17,2006 Notice Number: 118-106-406-061-2 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 EMPL 91224350 04.01.03 06.30.03 1 0.00 53.37 EMPL 91224350 07-01.03 09-30-03 1 313.91 591.04 EMPL 91224350 10.01.03 12.31.03 1 321.75 601.94 EMPL 91224350 04-01.04 06-30-04 1 657.90 1,217.64 EMPL 91224350 07.01-04 09-30-04 1 724.92 1,334.42 EMPL 91224350 10.01.04 12.31.04 1 864.70 1,582.35 EMPL 91224350 01.01.05 03.31.05 1 633.58 993.12 EMPL 91224350 04.01.05 06.30.05 1 403.22 727.82 EMPL 91224350 07.01.05 09.30.05 1 422.33 693.69 TOTAL: 4,342.31 7,795.39 FILING FEE(S): 14.00 () C "" C'::J (; <::~.:l -"h 0--" 1" L- c: f',.) CO Z"""" --,;.,. C) " .~.,1 <".';.J :.< GJ Q". INTEREST COMPUTATION DATE: 06-27-06 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 paymentthereof, remains unpaid. The amount o!such unpaid TAX, INTEREST, ADOITIONS 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. June 17, 2006 OATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS NOLL, BRIAN E NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES uens far Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 PeS. Section 1404, es amended. Liens far 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 far Realty Transfer Tax arise under Section 1112.C of the Tax Refarm Code of 1971, 72 P.S. Section 8112-C, as amended. Liens far Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Am, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arlse under Section 13 of the Fuel Use Tax Am, 72 P.S. Section 2614.13, as amended. Liens far Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens far 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 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 PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENAL TIES AND INTEREST GENERAL INFORMATION: Cornoration Tax Liens provided under the Fiscal Code arise at the time of seltlement (assessment) and are liens upon the franchises and property, both real and personal, with no furthar notice. The filing of a Notice of Uen with a CQunty Prothonotary is not a requisite. and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. PArsonallncome Tax EmoJov8r Withholdlno Tax ReallY Transfar Tax. SalAS and Use Tax Liouid FU91s Tax Fuel Use Tax Motor Carriers Road Ta)( and Motorbus Tax liens are liens upon the franchises as well as real and personal property of ta><payers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated 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 oftlce of the PrOlhonotary of the county in 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 the COmmonwealth shall have priority to, and be paid in fun, befare any other obligalion, iu<!llement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. Ex9illION: The Commonwealth does not maintain priority of tax liens over any existinQ mortg1~~ or liens which are properly recorded at the time that the tax lien IS filed. . Am of Oecember 12,1994, P.L.1015, 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 lien Imposed with respect to any tax K: (1) the liability Is satisfied, satisfaction consisting of peyment of the amount asseued together with alllnteres! and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interes! an Corporation l'axes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) far each type of tax Iistad on this Notice of Lien comprises .the balance of Tax Due (Column 6) plus asseued additions 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 accounUs made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computallon date to and through the payment date. For any delinquent taxes due on or before December 31, 1981. interest is imposed at the fallowing ratas. e.s., F.F., e.L., e.N.1. - 6% PERMNUM ~UE DATE TO PAYMENT DA~ e.I., G.R., CA, S.T. - 8% pEflAfHN DVEDATETO PAYMENTOA B.L., N.E., G.P.,M.I. -8%PEft,JNiKAl,t DUlDATETOPA't'MENTDAT P.U.R.. .1%Pr;AMONTH FRAaTION(DUEDA'rETO AVMe.ITDATE) P.I.T., E.M.T. -:JJ4 OF 1'% PEA MONTH OR FRACTION s. & u. -:JJ4 OF 1% PER MOtlfH OR FAACllON A.T.T. - 8% PERAM\IUM INH I EST. . 6% PER ANoJUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. .1'% PERMON'TH OR FRACTION O.F.T. -18'% PEAN\NUM For all taxes that are originally due and payable on and after January " 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is calculated on a dally basis at the fallowing rates: DELINQUENT DATE INTEREST flATE DAlLY INTEREST FACTOR 1/1/82 THAU 12/31/82 20% .000548 1/1183THRU 12/31/83 16% .000438 111114 THRU 12191184 11% .000301 1/1/~ THAU 12/31185 13% .000358 1/1/88 THRU 12/31188 10'% .000274 1/1181 THRU 12/31(&7 9% .000247 111/88 THAU 12/31191 11% .000301 1/1/92 THRU 12/31/92 9% .000247 1/1/93 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31198 8% .000247 111199 THAU 12/31'" 7'% .000112 1/1/00 THAU 12/31100 8'% .000219 111101 THAU 12131101 9% .000247 1/1/02 THAU 12/31/02 6% .000184 1/1103 THAU 12/31103 5% .000137 1/1/04 THAU 12131/04 4% .000110 1/1105 THAU 12/31/05 5% .000137 1/1/08 THRU 12/311011 7% .000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant intarest rate until the delinquent balance is peid 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 fallows: INTEREST -(BALANCE OFTAX U.NPAlDI XlllloIM8ER OF DAYS DELINQUENT) X(OAItY INTEREST f'lI.CTOR)