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Home My WebLink About06-4928 REVK-1~9 (12-0~) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HAARlSBURO PA 17128-0948 Pci-. (J~ ' (1I.1Jtl C.I't ;}.4h~ ~ /P.26JO 01... - 49 J.t C i~ L <-r ~"'Y\. DVARMAN,MICHAEL B 206 EKING ST SHIPPENSBURG PA 17257-1434 CERTIFIED COpy OF UEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23-24028741000 Notice Date: August 23, 2006 Notice Number: 225-454-606-081-8 '* 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 0' 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 06-01-06 06-30-06 1 285.64 319.47 TOTAL: 285.64 319.47 FILING FEE(S): 14.00 o c: "'" "'Ocr {Tl\Ti ~;~,-. (j)> r; '< ~;~i z =< INTEREST COMPUTATION DATE: 09-02-06 ....., = = CT" ,... c: G> N .s:- :>=- :3: 'f? o -l ~ :I! n1:JJ -oFn 96 :'i!:n 00 2m ~ ~ The undersigned, the Secretary of Rell9nue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies thls to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, after demand lor payment thereof, remains unpaid. The amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a Iian in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. Augusl23, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE \~ COMMONWEALTH OF PENNSYLVANIA VS DYARMAN,MICHAEL B NOTICE OF TAX LIEN filed this day of at m. LIENS FOR TAXES Uens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P .S. Section 1404, as amended. Liens for Pereonallnoome Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Sectlon 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112.C of the Tax Reform Code of 1971,72 P.S. Section 8112-C, as emended. Liens for Liquid Fuels Tax arise under Sectlon 13 of the Uquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Uens for Fuel Use Tax arise under Section 13 of the Fual Use Tax Act, 72 P.S. Section 2614.13, as amended. Uens 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 of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Sectlon 1701 et. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Sectlon 2485 -101 el.seq.). Liens for State, or State and Local Salas, Use and Hotel Occupancy Tax and PooRe Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No.2 as amended, 72 P.S. Sectlon 7242. Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: ColpOration 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 of a NotIoa of Lien with a oounty Prothonotary Is not a requisite, and the Ilen remains in full force and validity without filing of revival until paid. InhAritance Ta'll: U&n9 are liens on real estate which continue until tax is paid. Personal Income Tali' EmDlover Withholdina Tax Reaftv Transfer Tax. Sal8s and Use Tax Liauid Fuels Tax Fuel Use Tax Motor C"'.arriIlH'!Il Road Tax and Motorbus 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 reoord by the Prothonotary of the oounty where such property is sI1uated and shall not attach to stock of goods, wares, or merchandise regulariy used in the ordinary oourse 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 shall be filed: (a) In the case of Real Property, In the omce of the Prothonotary of the county .n which the property subject to the lien Is sI1ualed and (b) in tha case of Personal Property, whether tangible or intangible. In the omce of the Pl'othonotary ot the county in which the property subject to lien is sI1uated. . AUTOMA'f\C ~"'~L OF NeTIC!;. AND PRIOAIT'f OF ,!OTlCE GENERAL RULE' According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling 01 the Notice by the Commonwealth. Any Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate Is satisfied from a subsequent judicial sale Or liability with which the properf\t may be charged. EXCE~ION: The Commonweafth does not maintain pnorlty of tax liens over any existi~ mcrtg~~~ or liens which are property record8d at the time that the tax lien IS filed. . Act of December 12,1994, P.L. 1015, No. 138. RELEASE OF LIEN SUbject to such regulation as the Secratary or his delegate may prescribe, the Secretary or his delegate may issue a cerimcate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satielecflon oonsisting of peyment of the amount asaassed together with all Interest and 0DStll in respect thereat, or (2) tha liability has become legally unenforceable. EXCEPTION: Interest on COrporation Taxes is oomputed after a lien Is paid. SETTLEMENT OF ACCOUNT Tha "Total" column (Column 7) for each type of tax Iiaied on this Notice 01 Lien oomprisesthe balance of Tax Due (Column 6) plus _ addltione and/or penalties, and assessed and accrued interest up to the interest oomputetion date on the face of this notice. If payment or settlement of account is made after the interest computation date, the payment must Include the lien filing oosts and accrued interest from the Interest oomputation date to and through the payment date. For any delinquent taxes due on or before Decembar 31,1981, interest is imposed at the following rates. C.S., F.F., C.L., C.N.I. .8% PER ANNUM IDUE DATE TO PAYMENT DA~ Col., a.R., CA., S.T. . $'Yo PER~UM DUE DATETO PAYl,4&NT DA B.L, N.E., a.p., M.I. . e"!. PER ANo4\N (DUE PATE TO PAVMENT DA: p.U.R.. . ,% PER MONTH OR FRACTION (OUE DATE TO AYMENT DATE) PJ.T., E,M.T. .314 OF 1% PER MONTH OR FRAb'noN S. & U. .314 OF 1% PERMQN'fH OR FRACTION R.T.T. .8'% PER NoHUM INH I EST. . S% PER Al\NUM LF.T., F.U.T. . 1% PER MONTH OR FRACTION M.O.R.T. .1% PER MONTH OR FRACTION Q.F,r. . 1B% PEAAJ\IIIUM For all taxes that are originally due and payable on and after Januery 1, 1982, the PA Department 01 Revenue will calculate daily interast on all tax deficlencles using an annual Interest rate that will vary from calendar year. Interest Is calculeted on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE CAlLY INTEREST FACTOR 1/1182 THRU 12131182 20% .000648 1/1183THRU 12131183 16% .000438 1/HMTHRU12131114 11% .0~1 1/1/8$THRU 1213118!5 13% .000356 1I1188THRU 12131186 10% .000274 111187 THRU 12131187 9% .000247 1/1188THRU1:z131191 11% .000301 111192 THRU 12131192 9% .000247 111193 THRU 12131184 7% .000182 111," THRU 12131198 no .000247 111188 THRU 12131118 7% .000182 111100 THRU 12131100 8% .00021' 111101 THRU 12131101 9% .000247 111102 THRU 12131102 6% .000184 1/1103 THRlI 12131103 5% .000137 111104 nlRU 12131104 4% .000110 1/11O!5 THRU 1213110e !5% .000137 111108 THRU 12131108 7% .0001. ...Taxesthet become delinquent on or before December 31. 1981 will remain a oonstant interest rate until the dallnquent balance is peid ofl. ...Taxes that become delinquent on or after January 1, 1982 are subject to a variable Interest that changes each calendar year. ...Interest Is calculated all followa: INTEREST = (.ALANtE OF TAX U=l_R OF DAYS DEI.1MQUENT) X (IIIoR<YIIm! .FAImIlIlT