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Home My WebLink About99-03531 •.i. No. _99.3sa/ Civil Term vs. t Court of Common Pleas Cumb. Co. REVK-139 ("S) REVoeSN9 BUREAU OF COMPUANCE DEPT. 2e0Me HARRISBURG, PA 17129-0We COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE - 3531 C"9 S 4 JI;'; -9 !'„ .i 35 T rm TRACOR SYSTEMS TECHNOLOd&4,)'1416`'A 1601 RESEARCH BLVD ROCKVILLE, MD 20850-3173 'h 4.0o cum 800035 2-d $ I734 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 22.2466421/000 Notice Date: May 24.1999 Notice Number: 975.103.199-051.9 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. 1 2 3 4 5 6 7 TAX TYPE ACCOUNTID TAX TAX EVENT TAX TOTAL 1 PERIOD PERIOD NUMBER DUE DUE BEGIN END EMPL 11274463 01-01-98 03.31-98 1 404.68 659.57 TOTAL: 404.58 659.57 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 06-03-99 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 alien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS 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 Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) May 24, 1999 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS TRACOR SYSTEMS TECHNOLOGIES INC NOTICE OF TAX LIEN filedfhis day of at m. LIENS FOR TAB Uens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Uens 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. Lions for Really Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Uens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Uens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Lions for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Uens 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 at. 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. Uens for Motorbus Road Tax adse under Chapter 98 of PA Vehicle Code, (75 PA C.S. 9815). LIENS FORTAXES prNAl nc AND INTEREST GENERAL INFORMATION: Corporation Tax Lien s 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 DQ further notice. 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. InheManea Tax Liens are liens on real estate which continue until taxis paid. Personal In me Tax Fm foyer Withholding Taz Realty TrBgs(vr Tax. $aL0 and U e Tax Iquld Fuels Tax. Fuel Use Tax Motor arrears Road Tax and Motor .s Tax 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 priorityfrom the date of entry of record. 2LAQEDME.EILIHG.NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real subect to the I ant sstuated annd (b)intttre case o Pereonsl PrlopeIhe prop 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 Or NOTICE ' N ° R s F• According to the Fiscal Code, the Notice of 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 rat 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, P.L. 1015, No. 138. RELEASE OF IFN 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 it: (1) the liability is satisfied, satisfaction consisting of the amount ssed to er with paymeeofntorof (2) the I ability has becomehlegally all interest and Interest on Corporation Taxes is computed after a lien is paid. SETTL M NT OF ACCOUNT The 'Total" Column (Column 7) for each type of tax listed on WE 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.R. OL, CN.I. • e% PER AMIUM$DUE DATE TO PAYMENT DATE C.I., G.R., C.A.. S.T. - 6% PER ANNUM (DUG DATE TO PAYMENT DATE B.L.. N.G. G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE P.U.R_ -1% PER MONTH OR FRACTICN(DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. W4 OF 1% PER MONTH OR FRACTION S. a U. • 314 OF 1% PER MONTH OR FRACTION R.T.T. •8%PERANNUM NH a 1531. -e%PERANNUM L.F.T., F.U.T. -1% PER MONTH OR FRACTICN M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. IM 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: DELINQUENT DATE MEREST RATE DAILY INTEREST FACTOR IM182THRU 12!!192 1n93THRU 129193 20% .000SIe 54 1/II64THRU 129191 16% 11% .000 8 1n95 THRU 129195 13% .000301 IM186THRU IWim(I 10% ?56 IMM7THRU 129197 8% .000274 1n96THRU 129191 11% '050247 IM 2THRU 129192 8.N .000201 1n I63 THRU 129191 M .000247 lnMTHRU 129196 6% .000162 1n I99THRU1MIM 7X .000247 000702 --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 OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)