HomeMy WebLinkAbout99-03367i
No. 9?- .yep ? Chill Term
VS.
Court of Common Pleas
Cumb. Co.
REVK-150(0-05)REVOOORO
BURFAU OF COMPLIANCE
DEPT. 20004E
HARRISBURG. PA 1 712 0-004 0
N10.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
or ?14t'
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CA- 33(D`1 CLLL& 7'Q'-rr,
CUMU!5i:;:.';i) C'Gul%ry
WSOM COMPUTER CENTER IN CENINISYLV/{NIA
4701 E TRINDLE RD
MECHANICSBURG, PA 17055-3616
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 23.29311351000
Notice Date: May 17, 1999
Notice Number: 269.566.999.051.2
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.
?Q,03k6 0?-L4 52gR7fl Ra RIZQ'I
1 2 3 4 5 6 7
TAXTYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
SALES 80819272 10-01.98 12.31-98 1 0.00 752.17
TOTAL: 0.00 752.17
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 05-27.99
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, ADDITIONS or PENALTIES therein due from such taxpayer and which,
after demand for payment thereol, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lied in favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the rase may be.
Q. `
May 17, 1999
SECRET- AR- Y- OEVENUE DATE
(OR AUTHORIZED DELEGATE)
PART i - TO BE RETAINED BY RECORDING OFFICE
I
r.
COMMONWEALTH OF PENNSYLVANIA
VS
WSOM COMPUTER CENTER INC
NOTICE OF TAX LIEN
filed this
day of
at IT.
LIENSF_Q 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 of December 13, 1982, P.L. 1086, No. 225 Section
1 eL seq., 72 PA. C.S.A. Section 1701 at, 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 at. 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).
LIENMRTAXES.aNALTIES ANQ1NTERESS
GENERAL INFORMATION:
CorDOration Taxy provided under the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the franchises and property, both
real and personal, wlthm.Jv heLODlice, The filing of a Notice of Lien with a
county Prothonotary is not a requisite, and the lien remains in lull force and
validity without filing of revival until paid,
IOhelil?nce Tez Liep@ are liens on real estate which continue until tax is paid.
an7tsD08llncome Taz Emo,pyer wthno)d na Tax. geally T1AOSlst lax S Res
agsf..UseIsXJ.icuid.EuaLs.Ta?FLeWsa_Isx?MolSZLG;tgief?Read 7al?aud
M91Qft%il®if liens are liens upon the franchises as well as real and personal
property 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 amry of record.
PLACE-0 FJHEf1LINQ-KQT1CEF0R M
PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real
Properly, 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 properly subject to lion is situated,
AULOMAIlC REYLVAL Of-N00DCEAND-PMOBRY_OFNQTICE
GENERAL-RULE: According to the Fiscal Code, the Notice of Lion is
automatically rovived and does not require refiling of the Notice by the
Commonwealth. Any Notice of Lion filed by the Commonwealth shall have
priority to, and be paid in full, before any other obligation, judgement, claim,
lion, or estate is satisfied from a subsequent judicial sale or liability with which
the property may be charged. EXCFEDA- The Commonwealth does not
maintain priority of tax (ions 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, P.L. 1015, No. 138.
RELEA5f.OF11EN
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 liability has become legally unenforceable. EXCEPTIQN;
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF AQCQIUK
The "Totai" column (Column 7) for each type of 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 dale 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.I. •61. PER ANNUM (DUE DATE TO PAYMENT DATE
C.I., G R, C.A., S.T. •c PER ANNUM (DUE DATE TO PAYMENT DATE
P U H .E., G.P., h1 . 1. : I% PER MONTH OR FRACTION (DUDATE DTO PAYMENT DATE)
P.I.T., E.M.T. - 314 OF 1% PER MONTH OR FRACTION
S.a U. - 314 OF 1% PER MONTH OR FRACTION
R.T.T. 6% PER ANNUM
NH a EST. • 64. PER ANNUM
L F.T., F.U.T. • 1% PER MONTH OR FRACTION
M.C R.T. -14. PER MONTH OR FRACTION
O.F.T. -184. PER ANNUM
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:
DFUNOUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1192 THRU 129182
? 000548
6
1 11183THRU 129193 6% .
0D
1118•THRU 12910
11%
18 1%
000301
000301
11185 THRU 129185 1 .
.
11,86 THRU 129196 104. 000274
1197 THRU 129197 44
.
9% 000217
I
I19B THRU 129191 .
000301
1
192 THRU 129192 P4. .
000247
1//93 THRU 129194 70. .
.000142
11185 THRU 12919B 44. 00029
v1IBB THRU 129198 7% .000142
--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 or after January 1, 1982 are subject to a
variable interest that changes each calendar year.
--Interest is calculated as follows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINOUENT) X (DAILY INTEREST FACTOR)
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COKVAO%VFMiH OF PF SYLVMA
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DEFT. 2MID
HMAISSVFO PA 1112E-0PI8
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V
AUTHORITY TO
REMOVE LIENS
FILED IN ERROR ARE 06900
WSOM COMPUTER CENTER INC
4701 E TRINDLE RD
MECHANICSBURG PA 17055-3616
TO THE PROTHONOTARY OF SAID COURT:
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA.
Docket Number 99-3367
Date Filed 614199
Class of Tax SALES & USE
Account Number 80.819272
Assessment Number 4.1.96 TO 8-30-98
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff In the above action,
acknowledges that the above captioned Lien/Judgement Note was filed in error and desires that It be removed
from the records thereof.
AND you, the Prothonotary of said Court, are hereby authorized and empowered, in the name and stead of
the Plantiff, to remove said lien from the record as fully and effectually, to all Intents and purposes, as we
could were we present In person to do so; and for so doing, this shall be your sufficient warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth
of Pennsylvania, this 1ST day of JULY, 1999.
ROBERT A. JUIX.F SR.
Secretary of Revenue
I)OROTIIV A. IOTTOV
Diredor, Bureau of Compliance
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