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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'*'
BUREAU OF COMPUANCE
PO BOX 280948
HARRISBURCl PA 17128-0948
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ck. .239 c. 7
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CERTIFIED COPY OF UEN
"YL., .01.. ?,g.it, ~ ,___
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
BRANDT, JASON W
405 N EAST ST
CARLISLE PA 17013-2010
EIN: 25-1845401'000
Notice Date: July 4, 2006
Notice Number: 421-126-706-062-9
To the Prothonotery 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 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 81346410 07-01-05 09-30-05 1 485.40 673.40
SALES 81346410 10-01-05 12-31-05 1 854.91 1,131.55
TOTAL: 1,340.31 1,804.95
FILING FEE(S): 14.00
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INTEREST COMPUTATION DATE: 07-14-06
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvenia, certifies this to be a true and correct
copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES thersin due from such taxpayer and which,
after demand for payment thereof, remains unpaid. Tha amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the
Commonwealth of Pennsylvania upon the taxpayer's proparty, real, parsonal, or both, as the casa may be.
July 4, 2006
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
BRANDT, JASON W
NonCE OF TAX LIEN
filed this
day a!
at
m.
LIENS FOR TAXES
Uens for Corporation Texes arise under Section 1401 of the Ascal Code, 72
P .S. Section 1404, as amended.
Liens for Personsl Income Tex and Employer Withholding Tex arise under
Section 345 of the Tex Reform Code of 1971, 72 P.S. Section 7345, ..
amended.
Liens for Realty Transfer Tax arise under Section 1112-C of the Tex Reform
Code of 1971,72 P.S. SectionBI12-C, as amended.
Liens for Liquid Fuels Tex arise under Section 13 of the Liquid Fuels Tax Act,
72 P .S. Section 2611-M, as amended.
Uens for Fuel Use Tex arise under Section t3 of the Fuel Use Tex Act, 72 P .S.
Section 2614.13, as amended.
Liens for Motor Carriers Road Tex arise under Chapter 96 of the PA Vehicle
Code, (75 PA. C.S. 9615).
Liens for Inheritance Tex and Estate Tax arise under the Inheritance and
Estate Tex Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section
1 at. seq., 72 PA. C.S.A. Section 1701 el. seq. (For decendants with date of
death prior to December 13, 1982, lien. arise under the Inheritance and Estate
Tex Act of 1981, 72 P.S. Section 2485 -101 el. seq.).
Lien. for State, or State and Local Sales, Use and Hotel Occupancy Tex and
Public Transportation AsslIltance Fund Texe. and Fe.. arise under Section
242, Act of March 4,1971, No.2.. amended, 72 P.S. Section 7242.
Liens for Motort>u. ROed Tex arl.e under Chapter 98 of PA Vehicle Code, (75
PA C.s. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Comoration Tax liens provided under the Fiscal Code arise at the time of
settlement (llll1l8S8ment) and are lien. upon the franchise. and property, both
real and personal, with no further notice The filing of a Notice of Lien with a
county Prothonotary I. not a requisite, and !he lien remain. in fuli force and
validity without filing of revival until paid.
InharitanoB TAl( Uens are liens on real estate which continue until tax is paid.
P8rsonallnmme Tax Em~QV8r Wilhhoklinn TBXR~ TrarudRrJaxSale's
a.nd USA Tax Li<JDd FURls Tax Fuell)A8 Tax Uotdr Carrlara Road Tax and
Motorbus Tex liens are lien. 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 good., ware', 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 shsll be filed: (a) In the case of Real
Property, in the oflice of the Prothonotary of the county .n which the property
'Ullject to the lien I. si1ullled and (b) in the case of P8t80nsl Property, whether
tangible or intangible, In !he oftlce of !he Prothonotary of !he county In which
the property subject to lien is si1uated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE' According to tha FIsclsI Code, the NotiCll of Lien Is
automatically revived and does not require ~ Of Ille NotiClI by the
Commonwe8l1h. Any Notice of Lien flied by the COrnmoiI\va8Ilh shall have
priority to, and be paid In full, beIorlI .-,y other Clbl/gIltIon. e:a. claim,
lien, or estate is satioflad from a SU~Judlcial eaIa or I with which
the proper!\' may be charged. EX . The Commonwe does not
maintain pnorlty of tax Iiena over any existing ~~ or liens which are
prope~y recorrfed at the time thlllthe tax lien r. filed. ~ Act of December
12,1994, P.L.l015, No. 13B.
RELI=.6AE OF LIEN
Subject to such regulation as the Secretary or hi. delegate may ",escribe, the
Secretary or his delegate may issue a cer1fllcate 01 release of any Uen Imposed
with respect to any tax H: (1) the liability is salislIad., l~yall!ion con8isllng of
peyment 01111e amount _'I"'.~ with a1llrllllrll8l and costs In respect
thereot. or ~'::::'1ItY has become Iilga11y unenforceablil. FXCFPTION'
Interest on T....l. oompUled ... a lian I. paid.
9I!TTLIl_NT OF ACCOUNT
The "Total' column (Column 7) for.ach type of tax listed on this Notice of Lien
comprises the balance of Tex Oue (Cot'!"'" 6) plus _,.'" 8ddlIOns andIor
penal1l8s, and assnnd and llCCN8d il\terest up to 1118 /nMni$t computation
date on the face of thls notice.
H payment or _ment of account I. made after the Interest computation date,
the payment mU8llnclude the Hen filing costs and accrued Interlllll from the
interest computation data 10 and 1I1rough 1118 pa}I\'ilent data.
For any delinquent taxe. due on or before December 31, 1981, interest i.
Imposed at the folloWing rates.
C.S., F.F., C.L., C.N.1. - rx. PERMfM,t ~UE DATE TO PAYMENT DA~
C.I., (ut, e.A., S.T. . rx. PERMN.IIl DUE CATETO PAYMENT DA
aL, N.a, G,p."M.I. -n.PERNNMl DUEDATETOPAVMEN'TOA:
P.U.R. -1"'PERMONTHFRACTtON(DUlDATETO AYMENTDATE)
P,I.T., E.M.T. .3140F1%PERMONTHORFRAt'noN
S. a. U. - 5/4 OF 1% PER MONn4 OR J=RAcrTlON
R.T.T. . "" PERAfrfil.t.t
INH a EST. . "" PER AtNM
L..F.T., F.U.T. - 1". PER MONTH OR FRACTION
M.O.R.T. . t% PER MONTH OR FRACTION
O.F.T. .1""PER~lA4
For ali taxe. that are originslly due and payable on and after January 1, 1982,
the PA Department of R_a will calculate dslly interlllll on all tax
deflciencles using an annual Interest rata that will vary from calendar year.
Interest I. calculated on a dally basis III 1118 following ra1ll.:
DELINQUENT DATE INTEREST RATE DAilY INTEREST FACTOR
1/1/82 THRU 12/31182 20% .000548
1/1/83 THRU 12131/83 18% .0()(J.438
111114 THR\J 12/31/M 11% .000301
1/1/85 THRU 12131/85 13% .ooom
1/118e THRU 12/31188 10% .00027.
tl1187 THf\U 12/31117 9'% .0002047
1I11881"HRU 12131/91 11% .000:301
1/11121"HRU 12131/92 9% .0002-'7
l111i3 THRU 12131/M 7% .OOO'\SI'l
111196 THRU 12131118 "' .OOO;M7
1I1/H THAU 12131JQ 7% .0001.
1/1100 THRU 12/31100 8% .000219
1/1101 THRU 12131101 9% .0002-'7
1/1102 THRU 12131102 8% .OOD1N
1/1103THRU 12/31'" ~ .000137
1/t/CM THRU 121S1f0.4 ,,% .000110
111100 1'HAU 1J1:J1106 5% .000137
'fI1,108THRU 1t131108 7% .0001.
---Taxe. that become delinquent on or before December 31,1981 will remain
a constant interest rate until 1118 deHnquent bslanca Ie paid off.
---T..e.that become delinquent on or after January 1, 1982 are subject to a
variable interest thlll changes each calendar yaar.
--'nterestis~E
INTE~X OFJ::~"~WlOFDAYS