The URL can be used to link to this page

Home My WebLink About06-4244 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 .p,e P-1f · /'I,m c.k..~ <//'1" R..- In 11.J CERTIFIED COpy OF LIEN ~,Ol.. 4;).'1'4 ~ ~ 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 16, 2006 Notice Number: 321-378-506-071-1 To the Prothonotary 01 seid oourt: Pursuant 10 the laws 01 the Commonwealth 01 Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your oounty. I 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 81346410 01-01-06 03-31-06 1 451.26 554.43 TOTAL: 451.26 554.43 FILING FEE(S): 14.00 r~ ~, l.,.-' ;;;', , ~~ '- 1'-) 0" ~" INTEREST COMPUTATION DATE: 07-26-06 The undersigned, the Seaetary of Revenue (or en authorized delegate) 01 the Commonwealth 01 Pennsylvania, certifies this to be a true and oorrect oopy 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 payment thereol, remains unpeid. The amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor ollhe Commonwealth of Penn&ytvania upon the taxpayer's property, real, personal, or both, as the case may be. July 16, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS BRANDT, JASON W NOTICE OF TAX LIEN filed this day 01 al m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 01 the AscaI Code, 72 P.S. Section 1404, as amended. Liens lor Personal Inoome Tax and Employer Wothholding Tax arise under Section 345 01 the Tax Reform Code 011971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C 01 the Tax Reform Code 011971 , 72 P .S. Section 8112-C, aa 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 Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritsnce Tax and Estate Tax arise under the Inheritance and Estale Tax Act 01 1982, Act 01 December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 PA. C.S.A. Section 1701 81. seq. (For dacendanls with date 01 deeth prior to December 13, 1982, liens arise under the Inheritance and Estale Tax Act of 1961,72 P.S. Section 2485 -101 81. seq.). Liens for Stale, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act 01 March 4,1971, No.2 as amended, 72 P.S. Section 7242. Liens for Motolbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration Tax Liens 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 oounty Prothonotary is not a requisite, and the lien remains in full force and validity without filing 01 revival until paid. lnheritanca Tax liens are ltens on real estate which continue until tax is paid. Personallnoome Tax ElTIDIovAr WilhholdinQ Tax . Rsattv Transfer Tax ~.IAR and Uu Tax liquid Fuels Tax FU8llJRA Tax Motor CaniAr'A Road Tax and MoIDrtlus Tax liens are liens upon the franchises as we" as real and personal property 01 taxpayers, but only after they have been entered and docketed 01 r800rd by the Prothonotary 01 the county where such property is sItUated and shall not _ch to atock 01 goods, wares, or merchandise regularly used in the ordinary oourse 01 buainess 01 the taxpayer. The lien has priority from the date of entry olreoord. PI 4(:'" OF THE FILING NOTICE FORM PLACE OF FILING: The notice 01 lien shall be filed: (8) In the case 01 Real Property, in the office 01 the Prothonotary 01 the oounty In which the property subject to the lien is sItUated and (b) In the case 01 Personai Property, whether tangible or intangible, in the oIlIce 01 the Prothonotary 01 the county in which the property subject to lien is sItUated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: Aocording 10 the AecaI Code the Notips of Lien is automatically revived and do8s not require reft1in9 01 the Notice by the Commonwealth. Any Notice 01 Lien filed by the Commonwealth. ehllll have priority 10, and be paid in lull, before any other oIIIlg@lIon'$_,clalm, lien, or estate is setisfted from 8 ~. S81e or I with which the property may be chargad. . The Commonwe does nol malma1n prlority 01 tax lien. over any existina mortgages or liens which are properly r800rned at the time that the tax lien rs filed. SEE; Act 01 December 12,1994, P.L.l015, No. 138. RELI=AAE OF UEN Subject to such reQulation as the Secretary or his delegate may prescribe, the Secratary or his detegate may iesue a ce_ 01 release 01 any lien imposed with respect to any tax W: (1) the liabHity is setiaIIed, satIeIacIIon oonsiating of paymant 011l1e amount . I ~ IOgalher wfth a111n1era81 and 00llllI1It reapect thereat, or (2) the liability has beoome 1"lJlI11y uner\lorosable. EXCEPTION' Interest on COrporatllln Taxes III compu\ll(lafter a lien Isp8!d. SETTII!IH'NT OF ACCOUNT Tha "Total~ column (Column 7) for each type of tax IIated on 1I11l1 Notice of Lien oomprlsee the beIanoe of Tax Due (CoIuIm8) plus m ,_d eddlllone and/or panallles, and asseased and accrued Interest up to the Interell oomputation date on the faoe 0I1I1i. notice. If payment or settlemant of ecooUnt is made after the interest oomputation date, the peyment mull Include the lien filing oosts and accrued intereet from the interest oomputation date 10 and through the peyment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. C.S., F.F., C.L., C.N,I. .8% PER ANNUM iUEDAT ETO PAYMENT DA~ Col., G.R., CA, 9.T. - n. PEA"""'" DUEDATETO PAVM&NT OAT B.L,. N.E,. a.p., M.I. - 8'f. PER.IIN.I.'I OUEDATETO PAYMSNTDAT P.U.R.. -1"PEAMONTH FFWmON(DUEDATETO "YMENTDATE) P.I.T,. E,M,T. -314OF't%PERMONTHORFRAtTION S. & U. - 3U OF '''' PER MONTH OR FRACTION RT.T. -ftPEHAtNJM INH & EST, - ft PER ANfUM L.F.T,. F,U,T, -1'" PIiRMONTH OR FRACTION M.O.R.T. .1'" PEAMONTH OR FRACTION OFT, - 18% PERNNN For all taxes thai are originally due and payable on and after January I, 1982, the PA Dapartmem 01 Revenue wl1l calculate daily imer811 on ail tax deficiencies uslng an annuallntereet rate 11181 will vary from calendar year. Interest is calculated on a daily baals at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1182THRU12131182 20% .000$48 1/118,THRU1213118' 16% .000438 111184 THRU 12/31184 11% .000301 111/85 THRU 121:11," 13% .0OO3ee 111188 THRU 12/31186 10% .000274 t/1187 THRU 12/31187 9'% .000247 1I1188THRU 12131/81 11% .000301 1111&2 THRU 12131182 9'% .000247 11111' THRU 12131184 7% .000182 111," THRU 12131118 9% .000247 111188 THRij 12111," 7% .0001& 111100 THRU 1'2It11DO 8% .00021' 111101 THRU 12131101 9'% .000247 111102 THRU 121:J1I02 6% .000164 111103 THRU 12131103 ~ .080137 1/1104 THRU 12131/04 4% .000110 1/1," THRU 1M1J1e ~ ,000137 1/110e THRU 12f.J:11Oe 7'% .0001" ---Taxes that beoome dellnquem on 01 before December 31,1981 will remain a oonstant interest rate until the delinquent balance is paid 011. ---Taxes thai become delinquent on or after January I, 1982 are subject to a variable interell thai changas each calendar y.ar. ---lntereS1 is ca.aa Iollowa: INTEREST. .~OF.;rAX UNf'o\lD) llll\IIIlINR OF DAYS DE IXfDM"",._flMmllll