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HomeMy WebLinkAbout01-1689 FX REVK-159 (9-95) REVOOOK9 . BUREAU OF COMPLIANCE DEPT,280946 HARRISBURG, PA 17128-0946 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE t4 DI~ ;Mr'i ~ CERTIFIED COPY OF LIEN ,." r~kr,;:pe;:: nu,l~; '-'~ ' ~.......":-."" r>'! "'- -,,:' ronTIJt ;',Je "A'1'1 \}r :: " , ,I -", ,\_,j ,,"J,!"I \ BESCO SYSTEMS INC 6 STATE RD STE 110 MECHANICSBURG PA 17055-7933 g~~~~~tA~g~~~~.JfiiE~~lf2 2 Ptl \: \ L, PENNSYLVANIA EIN: 23-2097528/000 CUMBE.HLi\ND COUNTY Notice Date: March 11,2001 PENNSYLWNIA Notice Number: 945-038-401-030-6 To the prothon~!;-of ~!:/Q,rt: f~uant 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. U 1000 (3 ~ /MJ~6 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERiOO PERIOD NUMBER OUE OUE BEGIN END SALES 21130414 01-01-00 01-31-00 1 0,05 15,59 EMPL 13277579 10-01-99 12-31-99 1 134,08 213,61 SALES 21130414 04-01-00 04-30-00 1 0,00 73,47 SALES 21130414 06-01-00 06-30-00 1 0.00 99.81 SALES 21130414 07-01-00 07,31-00 1 0.00 214,49 SALES 21130414 08-01-00 08-31-00 1 0.00 20.91 TOTAL: 134,13 637.88 FILING FEE(S): 9.00 INTEREST COMPUTA,ION DATE: 03-21-01 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. AODITiONS or PENALTiES therein due from such taxpayer and which, atter demand for payment thereof, remains unpaid, The amount 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, ~a...~ SECRETARY OF EVE=NUE (OR AUTHORIZED DELEGATE) March 11,2001 OATE PART 1 - TO BE RETAINED BY RECORDING OFFICE ", " ,,0, .'_' , """'.. . , -= COMMONWEALTH OF PENNSYLVANIA VS BESCO SYSTEMS INC NOTICE OFTAX LIEN filed this day of al 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 01 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.5, Section 8112-C, as amended, Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.8, Section 2611-M, as amended, Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P,B, 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 arJse 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, Ad o~ March 4, 1971, No.2 as amended, 72 P.S. Sedion 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.$. 9815). LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax I iens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The n\ing of a Notice of lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival ulJtil paid. Inheritance Tax Liens are Hens on real estate which continue until tax is paid. Personal Income Tax Employer Withholdina Tax Realty Transfer Tax Sales and Use Tax liquid Fuels Tax. Fuel Use Tax Motor Carriers Road Tax and MotorbUs Tax liens are liens upon the franchises as well as real and personal properly of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. ,,~,J,," r..-, ^""<Y~"'~"",~"- ,- 'n'~'"'>"""'n IDiC-' 'llC"]l,""'"'ltr":"-:"l~'itf!C,-'J',n--"--~"":~""'~ PLACE OF THE FILING NOTICE FORM PLACE OF FiliNG: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county 10 which the property subj~ct to t~e lien.is sit~ated an~ (b) in the case of Personal Property, whether tangible or intangible, In the offIce of the Prothonotary of the county in which the property subject to lien i$ situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According 10 the Fiscal Code, Ihe 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 properly recorded at the time that the tax lien is filed. SEE: Act of December 12,1994, PL 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 oj payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become iegally unenforceable. EXCEPTION: interest on Corporation Taxes is computed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type of tax listed on this Notice of Uen 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.8., EE, C.L, C.N.I. .~.. PER ANNUM lDUE DATE TO PAYMENT DATE) C.I., G.R., CA, S.T. - &'>.10 PER ANNUM DUE DATE TO PAYMENT DATE) S.L, N.E., G.P., M.l. - 6% PER ANNUM DUE DATE TO PAYMENT DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. . 3f4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T, - 6"k 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. -18% f'ERANNUM For all taxes that are originally due and payable on and after January 1, 1982, tne PA Department of Revenue will calculate daily interest on aU 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 INTER~T FACTOR 1/1/82 THRU 12131182 20% .000548 1I118:JTHRU 12131/8:J 16<'k .000438 111/84 THRU 12131184 11% .000301 1f1f85 THRU 12131/85 13% .000356 1/1186 THRU 12/31186 10% .000274 111187 THRU 12131f87 9% .000247 1/1/8STHRU 12131/91 11% .000301 H1/92 THRU 12!3H92 9% .000247 1/1/9:.1 THRU 12/31/94 7% .000192 111/95 THRU 12131/96 9% .000247 111/99 THRU 12/31199 7% .000192 1/1/00THRU12131100 6% .000219 111/01 THRU 12/31101 9% .000247 ---Taxes that become delinquent on or beiore December 31, 1981 will remain a constant interest rate until the delinquent balance-is paid off. m Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. mlnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) I!J!",,__,~~~ l! tt".",.,m ..~.._.~Wl_l\'P"""'M-:~""!,,n">t.>J'~r~?'4!\I,,,~"~~1tpllrnf;w'~!lI~! ," ., ~". '~'J ,.., ~, " '(r ,.-," REVK-300 (10-00) REVOOK10 ., *' .. BUREAU OF COMPLIANCE DEPT. 280946 HARRISBURG, PA 17128-0946 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA BESCO SYSTEMS INC b STATE RD STE 110 MECHANICSBURG PA 17055-7933 DOCKET NUMBER: 01-1689CIVIL DATE FILED: March 22, 2001 EIN: 23'2097528/000 NOTICE NUMBER: 715-276-301-042-7 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 Elffectually, 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 27 day of April, 2001. ;f~ ~ [4-q._~ Larry P. Williams Secretary of Revenue ~a..~ Dorothy A. Totton Director, Bureau of Compliance '1"".:" \' 1':\. " -q, ~ ",', ., 'I r " 1!Jl >- ~ 0: ('oJ <( !-- ~< ~?:~ Oz C)<r" 0_ c-~2 (~5 ~~.>; --;7 ;;0- r-- '5~ c:, I I,! D:Z :-::1 ~:L >- UJuJ "'" CO 0- X 2: u_ :;) G 0 0 ~. ." .~. ~._,~ ~~,~ -, '-'-~ - ",- -~"-',,^, ,-,,"""' .c"~H""-o""''''''''':''~"-^,c'''-.:i-~L:'f.;;"t~f''''''lrl J J . o d ('( -::r ~ .... ...... ...... J ~ ~)! -1 ~~ci -.. 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