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Home My WebLink About06-4246 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 fo.. (J 4( t I'I,UO C,lr.. J.'l/q</ ~ jfl> 1'11. CERTIFIED COPY OF UEN 11..0.0(.. 42'-f~ ~ '-'-1- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BREWBAKER, DEBRA L 920 WERTZVILLE RD ENOLA PA 17025-1835 EIN: 20-0191955/000 Notice Date: July 16, 2006 Notice Number: 638-164-206-071-1 To the Prothonotary of ssid oourt: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy 01 a lien to be entered 01 reoord in your oounty. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 92276018 07-01-05 09-30-05 1 298.75 449.59 EMPL 92276018 10-01-05 12-31-05 I 384.47 487.73 TOTAL: 66322 937.32 FILING FEE(S): 14.00 c_ ___I j";; !"',' (,i. r.,..:" ()j INTEREST COMPUTATION DATE: 07-26-06 The undersigned, the SeCtatary 01 Revenue (or an authorized delegate) 01 the Commonwealth of Pennsylvania, certifies this to be a true and correct copy 01 a lien egainst the above named laxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereol, remains unpaid. The amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien in favor of the Commonwealth 01 Pennsylvania upon the taxpayer's property, real, parsonal, or both, as the case may be. July 16, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS BREWBAKER,DEBRAL NOTICE OF TAX LIEN filed this day 01 al m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personallnoome Tax and Employer WIthholding Tax arise under Section 345 01 the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1 112-C 01 the Tax Reform Code 011971, 72 P.S. Secllon 8112-C, as amended. Liens for liquid Fuals Tax arise under Secllon 1301 the Liquid Fuels Tax Act, 72 P.S. Secllon 2611-M, as amended. Liens for Fual Use Tax arise under Section 13 01 the Fuel Use 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. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act 01 December 13, 1982, P.L. 1086, No. 225 Section 1 et seq., 72 PA. C.S.A. Section 1701 81. seq. (For decendants with date of deeth prior to December 13, 1982,liens arise under the Inharltsnce and E_e Tax Act 01 1961, 72 P.S. Section 2485 - 101 81. seq.). Liens for Stete, or State and Local Sales, Use and HOlel Occupancy Tax and Public Transportation Asslstsnce 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 TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Comoration Tax Uens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchise. and property, both real and personal, with no further notice The filing 01. Notice 01 Lien with a oounty Prothonotary is not a requisite, and the lien remains in full force and validity wlthoul filing 01 revival until paid. Inheritance Tax Uenaare liens on real estate which continue until tax is paid. ~~:: ~'::.~f~:F~~:~ =:~'::.~~~':~;J= Motor!lus 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 01 the county where such property i. sItUated and shall not _ch to stock 01 goods, wares, or merchandise regula~y used In the ordinary oourse of business 01 the taxpayer. The lien has priority from the date olentry olreoord. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice 01 lien shall be filed: (al In the case 01 Real Property, in the office of the Prothonotary 01 the county fn which 1he property sullJect to the lien is sItUated and (b) in the case 01 Personal Property, wh8ther tangible or Intanlllble, In the ofIIce 01 the Prothonotary of the county In which the property subject to lien is sItUated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' Acoordlng to the FISC8l Code the ~ of Lien Is automatically revived and does not require refillllQ 01 the Notice by the Commonwealth. An~ Notice 01 Lien'led by the COmmonwealth shall have priority to, and be p8Jd in full, before any olI1er oIIIigaUon, 115,1. ., claim, lien, or estate is setisfied from a ~Judlclal saJe or b wIih which the property may be charged. . The Commonwe doe. nol maintain priority 01 tax liens over any exJsll"ll mor\g8glls or liens which are prope~y recorded al the time that the tax lien IS flied. ~ Act 01 December 12,1994, PLI015, No. 138. REL~.6.R.E OF LIEN Subject to such regulation as the Secratary or his delegate may prescribe, the Secretary or his delegate may IBlUe a certificate of reiease 01 any lien Imposed with respect to any tax Ii: (1) the liability Is setiafied, sahIaction oonsJstIng 01 peyment of the amount 088. lL J \OQ8III8r with 8lllnlertlllllnd CO$IllIn .18IPect thereof; or (2) the liability has become IeOaIIY unenlorceable. EXCEPTION: Interest on COrporation Taxe. is oompuledllllsr s lien Is paid. SETTll:UJ:NT OF ACCOUNT The "Total" column (Column 7) for 8achtype 01 tax listed on this ~ 01 Lien comprises the balance of Tax Due (Coiu(nn 6) plus Useased a~ and/or penalties, and aseessed IInd 8Clll'U8d lrll8rest ~p to tha interest computation dete on the 1a00 01 this notice. II paymenl or _ment 01 acoount is made after the interest oomputation date, the peyment must Include the IIan fiHng CO$Ill and accrued Interest from the interest oomputatlon date to and through thepeyment date. For any delinquent taxes due on or before December 31, 1981, Interest is Imposed at the following ratas. C.S., F.E, C.L., C.N.!. .8% PERAANUM ~UE DATE TO PAYMENT DA~ Col., a,R., a.A., S.T. . '" PMAttNUM DUEDATETOPAVMENTDAT B.L., N.E., a,p., Mol. . "" PEAANfUM DUE DATE TO PAYMINr DA: P.U.R.. - 1% PER MONTH FMCTION (OUE DATE TO AYMENT DATE) P.I.T., E.M.T. . :114 OF 1% PER MONTH OR FRAbTION s. & U. - 314 OF 1% PER MONTH OR FRACTION R.T.T. -", PERAffilt.t INH&EST. -",P&R~l.N L.F.T., F.U.T. - 1% PEA MONTH OR FRACTION M.C.RT. -1% PERMClNTHOR FRACTION a.F.T. -18% PEAAtfI,IUM For all taxes thai are originally due and payable on and after January I, 1982, the PA Department 01 Revenue will calou1ate daily interest on all tax deficiencies using an annual Interest rate that will very from caJandar year. Interest Is calculated on a dllily basis al the following rates: DELlNQUerr DATE INTEREST RATE DAlLY INTEREST FACTOR l111B2THRUl2f311B2 20% .000548 111183THRUl2f31/1S 18% .00043B 111114 THRU 12/31114 11% .000301 111/SS THRU 12/3118e 13'% .0003ee 1I11Se THRU 12131188 10% .000274 111/81 THRU 12/31181 i% .000247 1Il/88THRU 12131111 11% .000301 1/11" THRU 12/31112 9% .000247 111/83 THRU 12131/84 7% .000192 111M THRU 12/31118 "'" .000247 1/1/19 THRU ,''',," 7% .0001" 111100 THRU 12nl100 8% .0'00219 1/1101 THRU 12/31101 9% .000247 111102 THRU 12131102 8% .000184 111103 THRU 12111103 '"" .0001.7 1/1/04 THRU 12131100( 4% .000110 111~ THRU 12fJ11Oe e% .000137 111101TMRU 12f.i1101 7% .OOOlt2 --Taxes that become delinquent on or before December 31, 1981 will remain a oonstsnt Interest rate until the delinquent balance Is paid oil. ---Taxes that become delinquent on or after January I, 1982 are subject to a variable Interest that changes each caJandsr year. mlnterestisa.:=.. . Iowa; INTE::ST= .. 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