HomeMy WebLinkAbout01-1689 FX
REVK-159 (9-95) REVOOOK9
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BUREAU OF COMPLIANCE
DEPT,280946
HARRISBURG, PA 17128-0946
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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CERTIFIED COPY OF LIEN ,." r~kr,;:pe;::
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BESCO SYSTEMS INC
6 STATE RD STE 110
MECHANICSBURG PA 17055-7933
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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
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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,
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SECRETARY OF EVE=NUE
(OR AUTHORIZED DELEGATE)
March 11,2001
OATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
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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.$. 9815).
LIENS FOR T AXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooration Tax I iens provided under the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the franchises and property, both
real and personal, with no further notice. The n\ing of a Notice of lien with a
county Prothonotary is not a requisite, and the lien remains in full force and
validity without filing of revival ulJtil paid.
Inheritance Tax Liens are Hens on real estate which continue until tax is paid.
Personal Income Tax Employer Withholdina Tax Realty Transfer Tax Sales
and Use Tax liquid Fuels Tax. Fuel Use Tax Motor Carriers Road Tax and
MotorbUs Tax liens are liens upon the franchises as well as real and personal
properly of taxpayers, but only after they have been entered and docketed of
record by the Prothonotary of the county where such property is situated and
shall not attach to stock of goods, wares, or merchandise regularly used in the
ordinary course of business of the taxpayer. The lien has priority from the date
of entry of record.
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PLACE OF THE FILING NOTICE FORM
PLACE OF FiliNG: The notice of lien shall be filed: (a) In the case of Real
Property, in the office of the Prothonotary of the county 10 which the property
subj~ct to t~e lien.is sit~ated an~ (b) in the case of Personal Property, whether
tangible or intangible, In the offIce of the Prothonotary of the county in which
the property subject to lien i$ 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)
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REVK-300 (10-00) REVOOK10
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.. 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
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Dorothy A. Totton
Director, Bureau of Compliance
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