HomeMy WebLinkAbout01-5023REVK-159 (~-01) REV000K9
BRUNNER,THOHAS D
PO BOX 424
CAHP HILL PA 17001-0424
COMMONWEALTH OF PENNSYLVANiA
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
SSN: 204-28-1193/000
Notice Date: August 6, 2001
Notice Number: 640-411-701-080-1
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 21527462 12-01-99 12-31-99 1 0.00 37.91
SALES 21527462 12-01-00 12-31-00 1 995.60 1,239,64
TOTAL: 995.60 1,277,55
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 08-16-01
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to, b~ a true and,co.ri?.ct
copy of aiien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from sucn taxpayer ana wn~cn,
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, personal, or both, as the case may be.
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
August 6, 2001
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
BRUNNER,THOMAS D
NOTICE OF TAX LIEN
filed this
day of
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.$. Section 1404, as amended.
Liens for Personal Income Tax and Employer Withholding Tax erisa under
Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as
amended.
Liens for Really Transfer Tax arisa under Section 1112-C of the Tax Reform
Code of 1971,72 P.S. Section 8112-C, as amended.
Liens for Liquid Fuels Tax arisa 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 Fue~ Usa 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. 9616).
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. 226 Section
1 et. saq., 72 PA. C.S.A. Section 1701 et. saq. (For decandants with date of
death prior to December 13, 1982, liens arisa under the Inheritance and Estate
Tax Act of 1961,72 P.S. Section 2485 - 101 et. saq.).
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. 9915).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooration Tax Lien~ provided under the Fiscal Code arisa at the time of
settlement (assessment) and are liens upon the franch sas and property, both
real and bersanal, with no further noti;~, The filing of a Notice of Lien with a
county Prothonotary is not a requ s te, and the lan remains in full force and
validity without f ng of revival until paid.
~ are itens on real estate which continue until tax is paid.
Persena~ Income Tax. Emolover IN'~thholdino Tax. Realty Transfer Tax. ~1' '
and Usa Tax. Liouid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax ar.I
Motorbus TaT liens are liens upon the franchises as well as real and bemonal
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 usad in the
ordinary coursa of business of the taxpayer. The lien has priority from the date
of entry of record.
PLACE OF THE FILING NOTICE FORI~!
pPLACE~ OF .F, ILIN,G,.: The notice of lien ehell be filed: (,) in the case of Rsal
ropeny, ~n the omce of the Prothonotary of the county ~n which the property
subject to the lien is situated and (b) in he cass 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 NOT~r
.C,,~[J~..~ According to the Fiscal Code, the Notice of Lien is
automatically revived and does not requ re refiling of the Notice by the
Commonweallh. Any Notice of Lien filed by the Commonwsallh shall have
priority to, and be paid in full, before any other obligation, judgement, claim,
lien, or estate is satisfied from a subsequent judicial sate or liability with which
the property may be charged EzY~_T.J.OJ~ The Commonweallh 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 flied. SEE.' Act of December
12, 1994, P.L. 1015, No. 138.
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certllicata of release of any lien imposed
with resbest to any tax if: (1) the liability is satisfied, satisfaction consisting of
payment of the amount assessed together with all interest and costs in respect
thereof; or (2) the liability has become legaity unenforceable.
interest on Corporation Taxes is computed after a lien is paid.
The "Total" column (Column 7) for each type of tax listed on this Notice of Lien
comprisas the balance of Tax Due (Column 6) plus assessed additions and/or
penalties, and assasaed and accrued interest up to the interest computatio,
date on the face of this notice.
ff 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 payment date.
For any delinquent taxes due on or before Decarober 31, 1981, interest is
imposad at the following rates.
C.$,, F.F., C.L, C.N.I, - ~% PER ANNUM DUE DATE TO PA'*~I r=NT DAT
C.I., G.R., C~,., e.T. . ~% pER ANNLIM ID UE DATE TO PAYM i~*.~T DA.T~
B.L, N.E., G.P., M.L ' ~ ~.. _P_~J~_ ANN UM ( DUE DATE TO PA'I'M E/~rf- DATE)
P.I.T., E.M.T. - 1% I.~1~ MONTH OR FRACTION (DUE DATE TO PAYMFJ~T DATE)
- 3/4 OF 1% PER MONTH OR FRACTION
$. & U. - 3/4 OF 1% PER MONTH OR FRACTION
P~T.T. - e% PER ANNUM
L F.T., F.U.T. - 1% PER MONTH OR FRACTION
M.C.R.T. - 1% PEn MONTH OR FRACTION
O.F.T. - 18% PER ANNUM
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Department of Revenue will calculate daily interest on all tax
deficiencies using an annual interest rate that will vary from calendar year,
Interest is calculated on a daily basis at the following rates:
---Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the delinquent balanca is paid off.
---Taxes that become delinquent on or after January 1, 1962 are subject to a
variable interest that changes each calendar year.
---interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG PA 17125-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
AUTHORITY TO SATISFY
REV-3O0 CM AFP ($-96)
ARP 43144
COMMONWEALTH OF I~ENNSYLVANIA
DEPARTMENt/OF IREVENUE
BRU19/qER, THOM3
PO BOX 424
CAMP HILL, PA
TO THE PROTHONO'
The Commonwealth
acknowledges having I
captioned Lien/Judger
entered upon the rece
AND you, the Prothc
authorized and empo~
fully and effectually, tc
doing, this shall be yo
IN TESTIMONY WH
of Pennsylvania, this
SD
17001-0424
COURT OF COMMON PLEAS OF
CUMBERLAND
PENNSYLVANIA.
Docket Number
Date Filed
Class of Tax
Account Number
Assessment Number
COUNTY,
01-5023
8/28/2001
SALES
204-28-1193~000
I'ARY OF SAID COURT:
of Pennsylvania, Department of Revenue, the Plaintiff in the above action,
'eceived of the Defendant above named, full payment and satisfaction of the above
lent Note, with the interest and costs thereon due it; and desires that satisfaction be
rds thereof.
notary of said Court, upon receipt by you of your costs of satisfaction are hereby
'ered, in the name and stead of the Plantiff, to enter full satisfaction upon the record as
all intents and purposes, as we could were we present in person to do so; and for so
r sufficient warrant of authority.
REOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth
17TH day of JANUARY, 2003.
LARRY P. WILLIAMS
Secretary of Revenue
A. TOTTON
Director, Bureau of Compliance
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