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Home My WebLink About06-4104 REVK-1~'il (12'{)s) RE\lOOOK'9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 .J'.c-. Rtf{ · I'/. 1lO C.k. ..21/ 09' /2..v J r b 'I 'l;l- CERTIFIED COpy OF LIEN Th .0 l,. <..j 10'1 t..;.:f"'t-- COURT OF COMMON PLEAS OF, CUMBERLAND COUNTY, PENNSYLVANIA . i':'; i'~1~ <D C) c; I ..::" ~"D -< DVARMAN,MICHAEL B 206 EKING ST SHIPPENSBURG PA 17257-1434 EIN: 23.24028741000 Notice Date; July 18, 2006 Notice Number: 321-672.806.071.3 To the Prothonotary 01 said oourt: Pursuant to the laws 01 tha Commonwaalth 01 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 21154503 09-01.03 09-30-03 1 515.63 747.80 SALES 21154503 10.01.03 10-31.03 1 587.86 850.06 SALES 21154503 11.01.03 11-30.03 1 677.46 976.66 SALES 21154503 12.01.03 12.31.03 1 723.76 1,040.96 SALES 21154503 01-01-04 01.31-04 1 695.04 997.24 SALES 21154503 02.01.04 02-29.04 1 601,97 861.69 SALES 21154503 03.01-04 03'31-04 1 553,88 791.06 SALES 21154503 04-01-()4 04-30.04 489.21 697.06 SALES 21154503 05.01-04 05.31.04 1 453.44 644.52 SALES 21154503 06-01.04 06-30.04 1 488.92 693.42 SALES 21154503 07.01-04 07.31.04 1 499.36 706.52 SALES 21154503 08.01-04 08-31-04 1 405.08 571.73 SALES 21154503 09.01-04 09.30.04 1 430.37 606.03 TOTAL; 7,121.98 10,184.75 FILING FEE(S); 14,00 INTEREST COMPUTATION DATE: 07-28-06 The undersigned, the Secretary ot Revenue (or an euthorized delegate) 01 the Commonwealth of Pennsylvania, certifies this to be a true and oorrect oopy 01 a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENPlL TIES therein due Il'om such taxpayar and which, aller demand lor payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in tavor 01 the Commonwealih of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. July 18, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS DYARMAN,MICHAEL B NOTICE OF TAX LIEN filed this dayo! 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 lor Realty Transfer Tax arise under Section 1112.C 01 the Tax Relorm Code 01 1971, 72 P.S. Section 8112-C, as amended. Liens for liquid Fuels Tax arise under Section 1301 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 lor Motor Carriers Roed Tax arise under Chapter 96 01 the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax. and Estate Tax arise under the Inheritance and Estate Tax Act 01 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendants w~h date of death prior to December 13, 1982, liens arise under the Inherl1ance and Estate Tax Act of 1961, 72 P.S. Section 2485 -101 et. seq.), Uens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Feea arise under Section 242, Act of March 4,1971, NO.2 as amended, 72 P.5, Section 7242, Uens lor Motorbus Roed Tax arise under Chapter 98 01 PA Vehicle Code. (75 PA C.S. 9815), LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration Tax Lians 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 01 a Notice 01 Lien with a county Prothonotary is not a requisite, and the lien remains In fulllorce and validity without filing 01 revival until peid. Inheritancs Tax Uens are liens on real estate which continue until taxis patd. Personallnoome Tax ElTIDIover Wlthholdina Tax ~attv Tranutr Tax. SaIu and UN Tax. liauid Fuels To Fuel Use Tax. Uotm Carriars RoAd TAX and Motorbus Tax liens are liens upon the franchises as well as real and personal property 01 taxpayers, but only after they have been entered and docketed 01 record by the Prothonotary of the county where such property Is situated and shall not attach to stock 01 goods, wares, or merchandise regularly used In the ordinary course 01 business of the taxpayer, The lien has priority from tha date of entry 01 record, PI ACE OF THE FILING NOTICE FORM PLACE OF FiliNG: The notice 01 lien shall be filed: (a) In the case 01 Real Property, in the office 01 the Prothonotary 01 the county In which the property subject to the lien Is situated and (b) In the case 01 Personal Property, whether tangible or I,:,~e, in the offtce 01 the ProIhonotary of the county in which the property to lien Is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' According to the ~ Code the N~ of Lien is automatically revived and does not reQUIre reflllnQ of the Notlce by the Commonwealth. Any. NotIce 01 Lien filed by the commonwealth shall have priority to, and be paid In lull, ~ any otner obfisIalion. ~ent, claim, lien, or estate is satisfied from a subseauent judiclsJ _ or llsJilllly with which the property may be charged. E~IO!!!: The Commonweefth does not maintain priority of tax liens over any existing mortga~~ or liens which are properly recorded at the time that the tax lien Is filed, !lEE; 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 detegate may luue a certiIicate of rele8se of any 11en~ with respect to any tax K: (1) the HebltIty Is SIItistIed, u'lfaclJon coneIslIng 01 peyment of the amount .....ed 1IlgIIIlIrWlll\ aIIllW.. _ COtIiIll! ""'*" thereot, or (2) the HabiIItv has become tegaIIy unenfcroelllble. EXC1I1PTtoN: Interest on COrporation Taxes Is <XJI'I1IlUl8d aftilr a lien ispllld. SETILEIIIENT OF ACCOUNT The "Total" column (Column 7) for ellOl1 type 01 tax listed on this~ of Lien comprises the balance of Tax Due (Column 6) plus -.ad ~. and/or penalties, and .-d and lIlXJfU8lIlntlirest up 10 the Intel'8Sl CoInpulation date on the face of this notice. W payment or settlement 01 account is made after the interest compulatlon dete, the peyment must I~ude the lien 1IIIng (XlSfS and accrued ........ from the interest computatiCln date 10 and thtougl\ the peyment date. For any delinquent taxa. due on or belore December 31, 1981, Interest is imposed at the 1oI10W1ngrates, C.S., F.F., O.L., C.N.1. . 8% PER;AI'HM&DUiOA TE TO PAYMENT e 0.1., a.R., CA., S.T. -..,.. PERWitUlI OU&.DATETO PAVMINf OA 9,L.,N.E., G.P., M.l. .CI%PERIMMI- ~nTOPAVMINT P.U.R.. -1% P"'......., . ION (D\.l&. DATE TO AYMENr DATE) P.I.T., E.M.T. - 314 OF 1~,PiR:.MCIICQI OR FRACTION S. & U. . 214 OF '''' PER ~ OR FRACTION R.T.T. .8%PER~ INH. EST. . "" PER~ L..F.T., F.U.T. - '''' PER-..oNrHOR FRACTION M.O.R.T. . '''' PERMONTHOA FRACTION O.F.T. -18% PERNHAt For all taxes that are originally due and payable on and after January 1, 1982, the PA Depertment of Revenue wlII catouIate daily interesI on all tax deficiencies using an annusJ InteI'8Sl rate that win vary from calendar year, Interest is calculated on a dally basl8 at \he loItowIl1g rate8: OEUNQUENT DATE INTEREBT RATE DAILY INTEREST FACTOR 1/1182 THRU 12131182 20% .ooom 1/1183 THRU 12131183 18% .O~I 1/1/84 THRU 12/31184 11% .000301 1I1185THRU12131185 13% .000358 1/1/111 THRU 12131/88 10% .000274 111187 THRU 12131/87 9'l!. .000247 111188 THRU 12131181 11% .000301 1I1f92THRU 12131192 9'% .000247 111193 THRU 12131194 7% .OOO1i2 1/1110 THRU 12131198 8% .000247 1/1M THRU 12131189 7% .001112 111100 THRU 12131100 8% .00021t 1/1/01 THRU 12131101 Sl% .000247 111102THRUl2131102 6'% .000184 111103 THRU 12131103 5% .000137 1I1104)"HRU 12131~ 4% .000110 111108 THRUlzn1f05 5% .Op01f7 111toe THRUl2fSltoe 7% .000102 ---Taxes that become delinquent on or belore December 31,1981 will remain a constant Interest rate unlll the delinquent bsJsnce Is paid off. ---Taxes that become delinquent on or after Jsnuary 1, 1982 ere subject to s variable interest that changes each calendar year. --'lnterest.::iE. : INTEREs:r=. "':y.~.=f~1R OF DAYS