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Home My WebLink About99-04301 No. 941- 41W Civil Term vs. i Court of Common Pleas Cumb. Co. R6VK-1591ef519EV000K0 BUREAU OF COMPLIANCE DEPT, 26UNa HARRISBURG, PA 1712a-0Na NO COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE "f"!- ?t•?? CLtA.?T2rMn9.)'.!:. I ? F.ii 3? ^u BESCO SYSTEMS INC t1L ?iJ 'I L:':`i •,:i1 6 STATE RD STE 110 MECHANICSBURG, PA 17055-7933 f6q.L>Z>Pt C`-99D1o39 FA g31a9 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 23.2097628MOO Notice Date: June 28, 1999 Notice Number: 041.643.799.062.3 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there Is herewith transmitted a carldied copy of a lien to be entered of record in your county. 1 TAX TYPE 2 ACCOUNT ID 3 TAX PERIOD BEGIN 4 TAX PERIOD END 6 EVENT NUMBER 6 TAX DUE 7 TOTAL DUE SALES 21130414 02.01-97 02-28.97 1 670.71 961.66 SALES 21130414 01.01-97 01.31-97 716.57 1,089.46 SALES 21130414 03.01-97 03-31-97 1 0.00 32.70 SALES 21130414 10-01.97 10-31.97 3,005.74 4,408.12 SALES 21130414 12-01-97 12.31-97 1 786.87 1,063.46 SALES 21130414 11-01.97 11.30-97 362.04 546 19 SALES 21130414 06-01-97 06-30-97 1 566.30 . 902.84 SALES 21130414 0401-97 0430.97 837.63 1 350 27 SALES 21130414 07.01-97 07-31.97 1 550.61 , . 876.08 SALES 21130414 06.01-97 05-31.97 1 1,230.04 1,973.44 SALES 21130414 01-01-98 01-31-98 1,666.02 266664 SALES 21130414 02-01.98 02.28-98 1 1,025.47 1,473.52 SALES 21130414 03-01-98 03-31.98 1,292.25 1,911.60 SALES 21130414 0401-98 04-30-98 1 1,049.89 1,492.96 SALES 21130414 06-01-98 06-30.98 0.00 66.83 EMPL 13277579 07-01-96 09.30-96 1 57.90 9726 EMPL 13277579 04.01-97 06-30.97 0.00 851 67 EMPL 13277579 07-01-97 09-30-97 I 1,020.49 . 1,947.68 EMPL 13277579 10-01.97 12-31.97 1 898.10 1,612.63 EMPL 13277579 01-01-98 03-31.98 1,190.79 1,920.38 EMPL 13277679 0401-98 06-30.98 1 0.00 16.84 SALES 21130414 07-01-98 07-31.98 0.00 34.76 INTEREST COMPUTATION DATE: 07-08-99 The undersigned, the Secretary of Revenue (or his 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 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. ? r2. SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) PART I- TO BE RETAINED BY RECORDING OFFICE June 28, 1999 DATE COMMONWEALTH OF PENNSYLVANIA VS BESCOSYSTEMS NOTICE OFTAX LIEN filed this day of at m. LIENS FOR TAXER 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 at. seq., 72 PA. C.S.A. Section 1701 of. 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). GENERAL INFORMATION: Comoration Tax Liens 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 filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full form and validity without filing of revival until paid. Inheritance Tax Lien=_ are liens on real estate which Continue until tax is paid. Personal Income Tax molayer Vthholding T-x Really Transfer Tax Sale and Use Tax. jauid Fuel Tax Fuel Use T=x Motor Carriers Road Tar awn; Motorbus 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 priority from the date of entry of record. ELACE-OFNQHOTIOREPRM 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 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. AUIZOMAIlCAEYLVALOFNOTCE AND PRIORITY OF NOTICE GENERAL- RULE According to the Fiscal Code, the Notice of Lion 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 rot maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time Ihat the tax ,an is filed. SEL- 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 9: (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. EXCEPTION• Imere6t 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 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. 9 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. CS., F.F. C.L. CN.I. ft PER ANNUM DUE DATE TO PAYMENT DATE) Cl, O.R.. C.A., S.T. -6% PER ANNUM DUE DATE TO PAYMENT DAT7}E P.U..R.. E. O.P.. M.I. - 11% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. EM.T. - 3I4 OF 1% PER MONTH OR FRACTION S.a U. -34 OF 1% PER MONTH OR FRACTION RT.T. 6% PER ANNUM NHA EST. -e%PERANNUM LF.T.. F.U.T. 1% PER MONTH OR FRACTION M.C.R.T. -1% PER MONTH OR FRACTION O.F.T. 18% PER ANNUM For all taxes that are originally duo 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: DFUNIOUENT DATE MEREST RATE DAILY INTEREST FACTOR I net THRU IMIM2 20% 000349 11193 THRU 1241193 16% .000438 11191 THRU IMIAM .060301 Itf 5THRUIMI9 13% .000336 111416 THRU 129196 10% .000274 11197 THRU IW197 90: .000247 111/66 THRU 129191 11% 000301 11192 THRU 129192 .000247 11193 THRU 129191 7% .000102 1;1ISSTHRU1DJ196 .000247 UI96THRU IW19P 7% .000192 --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 DELINQUENT) X (DAILY INTEREST FACTOR) 1 TAXTYPE 2 ACCOUNTID 3 TAX 6 7 PERIOD TAX DUE TOTAL DUE BEGIN SALES 21130414 0801.98 SALES 21130414 09.01.98 4 9 911.58 5 1,222.64 EMPL 13277679 07-01-98 2,304.46 2,969.08 1,093.84 1,641.70 AL: 21,226.29 32,918.74 S): 9.00