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Home My WebLink About06-3841 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE '*' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 11'I.{}'[j CERTIFIED COPY OF LIEN -n.,.0(.- _~'il~' ~T......... COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA h.0j( CJe... ;;34'1'j ~. 1)'0'011 ANDREWS,JOHN H 1 HILLTOP DR CARLISLE PA 17013-7847 SSN: 218-62-6315/000 Notice Dete: July 3, 2006 Notice Number: 520-292-606,062-8 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 1 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21562167 07-01-05 09-30-05 1 403.32 571,59 SALES 21562167 10-01,05 12-31-05 1 363.78 459.60 TOTAL: 767.10 1,031.19 FILING FEE(S): 14.00 c; c: f"~ C:::J '.o) ~; -1-, (~ ::1 . _.J 1...0 :"j :::-; ~:52 INTEREST COMPUTATION DATE: 07-13-06 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 lor 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 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. July 3, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS ANDREWS,JOHN M NOTICE OF TAX LIEN filed this day of at m. LIENS 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 Ad., 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Ad., 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 tor Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Ad. of 1982, Ad. of December 13, 1982, P.L. 1086, No. 22S 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 Ad. of 1961. 72 P.S. Section 248S .101 at. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportallon Assistance Fund Tax.. and Fe.. 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: Corooratlon Tax Liens provided under the Fiscal Code arise at the time of se1llement (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 requis"e, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax liens are Uens on real estate which continue until tax is paid. Per'sonallnc:ome TalC Emnlovar Withholdinn Tax Realtv Transfer Tax. Sales and Use Tax liQuid Fuels Tax Fuel Use Tax Motor CamerA Road Tax and Motorbus Tax 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 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 sharr be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subJ~ct 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 GEf'jfRAL RULE' According to the Ascaf Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the C9mrnonweBlth. AnV Notice of Lien filed by the Common~ealth shall have priOrity to, and be paid In IuD, before any ottier obligation, Ju~ment, claim. lien, or estate is satisfied from a subseauent judicial Sale or liability with which the propertv may be charged. EmmION: The Commonweafth does not maintain priority of tax liens over any existlnp mortgag~~ 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. 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 ij: (1) the liability Is satlefied, ~ oonsieflng of payment of the amount assessed together with all Interest and costs in respect thereot, or (2) the liability haa become legally unenforceable. EXCEPTION' Interest on Corporation Taxes Is computlld after a nen is paid. SETTLEMENT 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 addIIlons andIor 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 computallon date, the payment must include the nen filing costs and accrued Interest from the interest computallon date to and 1hrough the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S., EF., C.l., C.N.!. .8% PEA ANNUM lDUEDATETO PAYMENT DA~ Col., a.Fl., a.A., S.T. . 6% PER~UM DUE DATE TO PAYMENT DA S.L, N.e., a.p., M.l. . 6% PER~UM (DUE DATE TO PAYMENT DAT P.U.R.. .1% PER MONTH bR FRACTION (DUE DATE TO AYMENT DATE) Pol.T., EM.T. .314 OF 1% PER MONTH OR FAACTlON S. & u. - '314 OF 1% PER MONTH OF\ FRACTION R.T.T. -.",. PERAN-JUM INH & EST. .lS%PER~1..M L..F.T., F.U.T. . 1% PERMONTHOR FRACTION M.O.R.T. -1% PER MONTH OR FRACTION O.F.T. -18% PERANNLN For all taxes that are originally due and payable on and after January 1. 1982, the PA Department of Revenue will calculate dally interest on all tax deficiencies using an annual interest rate !hat will vary from calendar year. Interest is calculated on a dally basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31182 20% .000548 1/1183 THRU 12/31183 16% .000438 111184 THRU \2131/84 11% .000301 1/118STHRU 12/3118~ 13'% .OOO~6 1/1/86 THRU 12/31186 10% .000274 1f11871l-1RU 1V3"B7 9% .000247 111188THRU 12/31/91 11% .000301 1/1/92 THRU 12/31192 9% .000247 111183 THRU 12/31/94 7% .000192 1I1/8~ THRU 12/31198 9% .000247 1/1/88 THRU 121J1188 7% .000112 111/00 THRU 12/31/00 B% .000218 111101 THRU 12/31101 9% .000247 1/1/02 THRU 12/31102 6% .000164 111/03 THRU 12/31103 5% .000137 1f1f04THRlJ12131/04 4% .000110 1f1fOS THRU 12131fOS 5% .0001'7 1/1106 THAU 12/31/06 7% .000182 ---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 lIlI foll_: INTEREST = /lJAl.AN(;E OF TAX UNPo\JD} ll(NlJMIER OF DAYS nELINQUEHT) X lDML Y INTEREST "ACTOR)