The URL can be used to link to this page

Home My WebLink About01-5600REVK*159 (6-01) REVOOOK9 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG. PA 17128-0948 C P COMPUTERS INC 97 MONOCACY BLVD FREDERICK MD 21701-5778 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 52-1634272/000 Notice Date: September 17, 2001 Notice Number: 771-475-401-09t-2 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 of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21514385 03-01-00 03-31-00 1 1,622.67 2,275.95 SALES 21514385 04-01-00 04-30-00 1 3,081.80 3,993.03 TOTAL: 4,704.47 6,268.88 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 09-27-01 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this 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 for payment thereof, remains unpaid. The amounl of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. SECRETARY OFI~EVENUE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE September 17, 2001 DATE COMMONWEALTH OF PENNSYLVANIA VS C P COMPUTERS INC NOTICE OF TAX LIEN filed this at day of Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personsl Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Sect[on 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 amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax ACt, 72 P.S. Section 261 l-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 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. 1088, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 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. Section 2485 - 101 et. seq.). Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fisca[ Code arise at the time of Settiement (assessment) and are liens upon the franchises and property, both rea[ and persona, with no urther notice, The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid, Ir~heritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. Emolover Withholding Tax. Realty Transfer Tax. Sales ~.nd Use Tax. Lic~uid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax ~.otorbus Tax liens are liens upon the franchises as wet[ as reel and persor,-I pi'i)perty of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course 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 office of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE ~ According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the Commonwesfth. Any Notice o Lan filed by the Commonwealth shall have priority to, and be paid in fu , be o e any other ob gation judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. ~ The Commonwealth does not maintain pr or ty of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. ~ Act of December 12, 1994, P.L. 1015, No. 138. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or h s de egate may issue a cert cate of release of any lien imposed with respect to any tax if; (1) the liability is satisfied, satisfaction consist ng of payment of the amount assessed together with at[ interest and costs in respect thereof; or (2) the liab ty has become lega[iy unenforceable. ~ Interest on Corporation Taxes is computed after a lien is paid. 'l-rE OF CO The 'q'ota" column (Co umn 7) for each type of tax listed on this Notice of Lien compr ssa the balance of Tax Due (Column 6) plus asses~d additions anc~/or penalties, and assessed and accrued interest up to the nterest computation 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 costs and accrued interest from the interest computation date to and through the payment 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.L _ 6% PER ANNUM (DUE DATE TO pAYMENT DATE) CJ., G,R., C.A., S.T. - 6"% PER ANNUM (DUE. DATE TO PAYMENT DATE) B,L., N.E., G.P., M.L - 6~ro PER ANNUM (DUE DATE TO pAYMENT DATE) P.U,R.. ' 1% PER MONTH OR FPA. CT~ ON (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. -- 314 OF 1% PER MONTH OR FRACTION $. & U. ' 3/4 OF 1% PER MONTH OR FRACTION R.T.T. ' 6% PER ANNUM INH · EST. - 6% PER ANNUM LF.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. * 1% PER MONTH OR FRACTION O.F.T. - 16% PF.R ANNUM For a taxes that are or ginally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on ail tax daf c encies using an annual interest rate that wit[ vary from calendar year. interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAtLY INTERE~r FACTOR 1/lr$2 THRU 12/31/82 20% .00054S 1/1153 THRU 12/31183 16% .000438 1tl/~ THRU 12/31/84 11% .000301 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off, ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)