Sarah Lee, BA and Roopal V. Kundu, MD. Dermatosis Papulosa Nigra (DPN) Dermatosis Papulosa Nigra (also known as DPN) is characterized by small brown or black spots. that are on the skin around the cheekbones and eyes. The dark spots may also be found on other. areas of the face, neck, chest, and back.
Example #1: A UCC1 states that the maximum amount of indebtedness for Tennessee. recording tax purposes is $1,500.00. Since the first $2,000.00 of indebtedness on a. financing statement is exempt, no recording tax is due.
The tax for recording the note is at the rate of $1.50 for each $500.00 or fractional part of the face amount of the note. The maximum amount of recording tax on any single note is $25,000. Failure to pay the tax will incur a 50 percent penalty of the tax amount and 1 percent interest per month from the time the tax was due.