HomeMy WebLinkAbout00-05878
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COMMONWEALTH OF PENNSYLVANIP'00 - !5Z7 0 c.wJ)
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 17128-0946
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CERTIFIED COPY OF LIEN
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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.
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SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
August 15, 2000
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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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.
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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)
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REVK-300 (4-96) REVOOK10
BUREAU OF COMPLIANCE
DEPT. 280946
HA.RRIS~UFl.~, PA 17128-0946
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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
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Dorothy A. Totton
Director, Bureau of Compliance
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