HomeMy WebLinkAbout00-01926
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COMMONWEAL Ttt~~Kf~~LV~ir?~ Cu1J-d
DEPARTMENT OF REVENUE
BUREAU OF COMPUANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
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DIVERSIFIED COMPUTING INC
6285 HAYDON COURT
MECHANICSBURG PA 17055
CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS g)i.Fl'iAi1 t..;< <11 ','
CUMBERLAND COUNTY,
PENNSYLVANIA CUMB::m},!\ID cqUNf'(
PcNNSYLVI\N,A
EIN: 25-1778768/000
Notice Date: March 25, 2000
Notice Number: 403-409-300-032-0
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
EMPL 19317437 10-01-97 12-31-97 1 0.00 108.85
TOTAL: 0.00 108,85
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FILING FEE(S): 9,00
iNTEREST COMPUTATION DATE: 04-04-00
The under:signed, the Se.cretary 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 trom such taxpayer and which,
after demand for pay",ent thereof, remains unpaid. The amountot 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.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
March 25, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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COMMONWEALTH OF PENNSYLVANIA
VS
DIVERSIFIED COMPUTING INC
NOTICE OF TAX LIEN
filed this
day of
at
m,
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S, Section 1404, as amended,
Liens for Personal Income Tax and Employer Withholding Tax arise under
Section 345 of the Tax Reform Code of 1971,72 P.S. Section 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 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 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 ofDecember 13, 1982, P.L. 1086, No. 225 Section
1 et. seq" 72 PA. C.S,A. Section 1701 et. seq. (For decendants wnh 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 Assisl:ance 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 9B of PA Vehicle Code, (75
PA C.S. 9815),
LIENS FOR T AXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooration 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 fHing of a Notice of Lien with a
county Prothonotary is not a requisite, and the lien remains in full force and
vaUdity wnhout fiUng of revival until paid.
Inheritance Tax I iens are liens on real estate which continue until tax is paid.
Personal Income Tax. _Emoloyer Withholdino Tax. Realty Transfer Tax Sales
and Use Tax Liauid Fuels Tax - Fuel Use Tax.' Motor Carriers Road Tax and
Motorbus Tax liens are liens_upon the franchises'as well as real and personal
property of taxpayers, but oniy after they have been entered and docketed of
record by the Prothonotary of the county where such property is snuated and
shalf 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.
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PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice of Uen shall be filed: (a) In the case of Reai
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
GENERAL RULE: According to the' Fiscal Code, the Notice of Lien is
automatically revived and does not require refiling of the Notice by the
Commonwealth. Any Notice of Lien filed by the Commonwealth shaH have
priority to, and be paid in fun, before any other obligation, judgement, claim,
lien, or estate is satisfied from a subsequent judicial sale or liability with which
the property may be charged. EXCEPTION: The Commonwealth does nol
maintain priority of tax liens over any exisl:ing mortgages or Iiens- which are
properiy recorded at the time that the tax lien is filed. SEE: Act of December
12,1994, P.L. 1015, No. 138.
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certificate of release of any lien imposed
with respect to any tax if: (1) the liability is satisfied, satisfaction consisl:ing of
payment of the amount assessed together with all interest and costs in respect
thereof; or (2) the liabilny has become iegaliy unenforceabie. EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total" coiumn (Column 7) for each type of tax listed on this Notice of Lien
comprises fhe baiance of Tax Due (Column 6) pJusassessed additions and/or
penalties, and assessed and accrued interest up to the interest computation
date on the face of this notice.
If payment or settlement of account is made atter the interesl: computation date,
the payment must include the lien filing cosl:s 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, interesl: is
imposed at the following rates.
C.S., F.F., C.L., C.N.I. "6% PER ANNUM (DUE DATETO PAYMENT DATE)
C.I., G.R., C.A., S.T. "6% PER ANNUM (DUEDATETO PA'tMENTDATE)
B.L, N.E., G.P., M.I. "6% PER ANNUM (DUE DATE TO PAYMENT DATE)
P.U.R.. "1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.IT, E.M.T. "3/4 OF 1% PER MONTH OR FRACTION
s. &U. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. "6% PER ANNUM
INH &. EST. . 6% PER ANNUM
L.ET., EU.T. " 1% PER MONTH OR FRACTION
M.C.R.T. " 1% PER MONTH OR FRACTION
O.F.T. .18% PER ANNUM
For all ~xesthat are originally due and payable on and after January 1, 1982,
the PA Department of Revenue will calculate daily interest on all tax
deficiencies using an annual interest rate that will vary from calendar year.
Interesl: is calculated on a daily basis at the following rates:
DelINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/1/82 THRU 12/31/82 200A. .000548
1/1/83 THRU 12/31/83 16% .000438
1/1/84 THRU 12/31/84 11% .000301
1/1185 THRU 12/31/85 13<'A. .000356
1/1186 THRU 12/31/86 10% .000274
1/1!ll:7THRU 12131/87 9% .000247
1/1/88THRU12131191 11% .000301
111192THAU 12/31/92 9% ,000247
1/1/93 THRU 12/31/94 7% .000192
1/1195 THRU 12131198 9% .000247
111199 THRU 12/31/99 7<>k .000192
1/1/00THRU 12/31fOO 8% .000219
-""Taxes that become delinquent on or before December 31, 1981 will remain
a constant interesl: rate until the delinquent balance is paid off.
--" Taxes that become delinquent on or after January 1, 1982 are subject to a
variable interesl: that changes each calendar year.
-~~Interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELlNQUENl) X (DAILY INTEREST FACTOR)
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REVK-300 (4-96){REVOOK10}
BUREAU OF COMPUANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
DIVERSIFIED COMPUTING INC
6285 HAYDON COURT
MECHANICSBURG PA 17D55
AUTHORITY TO SATISFY
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 2000.1926
DATE FILED: March 29, 2000
EIN: 25.1778768/000
NOTICE NUMBER: 822-389-000-040-8
To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
above captioned Lien/Judgment note should be removed from the records thereof.
AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and
empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to
all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient
warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 08 day of April, 2000,
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Robert A. Judge, Sr.
Secretary of Revenue
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Dorothy A. Totton
Director, Bureau of Compliance
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