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HomeMy WebLinkAbout00-05878 REVK-159 (9-95) REVOOOK9 "' COMMONWEALTH OF PENNSYLVANIP'00 - !5Z7 0 c.wJ) DEPARTMENT OF REVENUE u-;,' BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 $9.000 C~ ql~ Rtf Ib034 d-- CERTIFIED COPY OF LIEN :I~;! r~J-Oi~:~~CE -;"r .{}iA.RY FLIGHT SYSTEMS INDUSTRIAL PRODUCTS CO 185 HEMPT RD MECHANICSBURG PA 17055-2605 COURT OF COMMON PLEASQF CUMBERLAND COUNTY, UU MiS 28 Al1 8: :13 PENNSYLVANIA EIN: 23.2859874/000 CUM8l::HL;~rD COUNTY Notice Date: August 15, 2000 PENNSYLVA~W\ Notice Number: 095-985,100-081-0 To the Prothonotary of said court: Pursuant to the 'laws of the Commonwea~h 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 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END - EMPL 19135771 07,01,99 09-30-99 1 8.00 17.51 EMPL 19135771 10,01,99 12,31-99 1 1.098.67 1,533.01 TOTAL: 1,106.67 1,550.52 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 08,25,00 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 agaimrt the above named taxpayer tor unpaid TAX, INTEREST, ADDITIOjlJS or PENALTIES therein due from such taxpayer and which, after demand for payment thereof. remains unpaid. The amount of such unpaid TAX. INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwea~h of Pennsylvania upon'the taxpayer's property, real, personal, or both, as the case may be. ~a.. "='~~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) August 15, 2000 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE iIiiII1I1I~i!_'WiIl~l!.a~~~)~'_"'''''-U~iI-'"!>i''lh,"I,j,;;-;;'','''''''-''''.'''OC'~_'c1I;"s3bHU~~~..""""'itaoo:i!i!llii!!.'ii!' " COMMONWEALTH OF PENNSYLVANIA VS FLIGHT SYSTEMS INDUSTRIAL PRODUCTS CO NOTICE OF TAX LIEN Iiledthis 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 uhder Section 1112-C of the Tax Reform Code 01 1971,72 P.S. Section 8112,C, as amended. Liens for Liquid Fuels Tax arise unde~ Section 13 of the Liquid Fuels Tax Act, 72 P.B. 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 of December 13, 1982, P.L. 1086, 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 und$r the Fiscal Code arise at the time of settlement (assessment) and are lien~ upon the franchises and property, both real and personal, with no further notir:e. 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. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal I~com~ T~x Employer Withholding Tax Realty Transfer Tax Sales and Use Tax. LIQuid 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 01 taxpayers. but oniy after they have been entered and docketed of record by the Prothonotary of the couhty where such property is situated and sh~Jl not attach to sto~k 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. .~~",- ~ .-"-' .-- I I PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be liied: (a) in the case of Real Property, in the offi,ce 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 01 Lien is automatically revived and does not require refiling of 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 property may be charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens 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 consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liabiljty has become legally unentorceabje. EXCEPTION: Interest on Corporation Taxes is computed,after a lien is paid. SETTLEMENT OF ACCOUNT The "Tolal" column (Column 7) lor each Iype 01 tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed 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 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.1. - 6'% PER ANNUM (DUE DATE TO PAYMENT DATE) C.I., G.R., C.A., ST. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.1. . SOk PER ANNUM (DUE'DATE TO PAYMENT DATE) P.U.R.. -1% PER MCf\lTH OR FRACTICf\l (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. -3/4 OF 1"0 PER MONTH OR FRACTION S. & u. - 3/4 OF 1"0 PER MONTH OR FRACTION R.T.T. -6% PER ANNUM INH & EST. .6% PER ANNUM L.ET., F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.ET. -1S'%.PERANNUM For all taxes that 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. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1f1182THRU 12/31182 111/83THRU 12/31/83 111184 THRU 12/31184 111/85 THRU 12/31/85 111/86THRU 12/31/86 1I1187THRU12131/87 111/88 THRU 12131191 111/92 THRU 12131/92 111/93 THRU 12131194 1/1/95 THRU 12131/98 111/99 THRU 12/31/99 1/1/00 THRU 12/31/00 20'% 16"- 11% 13% 10"- 9"- 11"- 9"- 7"- 9"/. 7"- IW. .000548 .000438 .000301 .000356 .000274 .000247 .000301 .000247 .000192 .000247 .000192 .000219 ---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 qr after January 1, 1982 are subject to a variable interest that changes each calendar year. .blnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUEN1) X (DAILY INTEREST FACTOR) 11'\; ~-,".' ~'<"'i;&Ll ":, REVK-300 (4-96) REVOOK10 BUREAU OF COMPLIANCE DEPT. 280946 HA.RRIS~UFl.~, PA 17128-0946 "1 . AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA FLIGHT SYSTEMS INDUSTRIAL PRODUCTS CO 185 HEMPT RD MECHANICSBURG PA 17055-2605 DOCKET NUMBER: 00-5878CIVIL DATE FILED: August 28,2000 EIN: 23-2859874/000 . NOTICE NUMBER: 265-186-700-090-9 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 sufficien1 warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue. Commonwealth of Pennsylvania. this 09 day of September, 2000. {~o.'/r1- Jv Robert A. Judge, Sr. Secretary of Revenue ~a... ~ Dorothy A. 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