HomeMy WebLinkAbout08-2957REVK-159(12-07) REVOOOK9
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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TECHHARMONY INC.
226 ERFORD RD
CAMP HILL PA 17011-1207
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 20-0838317/000
Notice Date: April 26, 2008
Notice Number: 746-913-608-042-1
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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 ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 92179470 01-01-07 03-31-07 1 207.72 379.72
EMPL 92179470 0401-07 06-30-07 1 207.71 375.52
EMPL 921.79470 07-01-07 09-30-07 1 173.09 257.51
TOTAL: 588.52 1,012.75
FILING FEE(S): 19.00
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INTEREST COMPUTATION DATE: 05-06-08
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 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.
•
Apri126, 2008
S RETARY OF UE DATE
(OR AUTHORIZE LEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
TECHHARMONYINC.
NOTICE OF TAX LIEN
filed this day of
at m.
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 2811-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 98 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 arise 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, 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).
~ ~~~S FOR TA_xES PENALTIES AND INTEREST
GENERAL INFORMATION:
Corporation 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 force and
validity without filing of revival until paid.
Inheritance Tax Liens aze liens on real estate which continue until tax is paid.
Porsnnal Inr-nmF3 i 9X- tmOlOVer VYRnnr„r„np I gx Rd~ v ~,mra~o~ ~ n+.. a~
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 suds 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.
PI >e~rF 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 in whidtthe property
subject to the lien is situated and (b) in the case of Personal Property, whether
tangible or intangible, in the office of the Prothonotarq of he county In which
the property subject to lien is situated.
AUTO6lATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
(;FNFRAL RULE 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 Commornvealth shalt have
priority to, and be paid in full, before any outer obligation, judgement, claim,
lien, or estate is satisfied from a subse uent judicial sale or /!ability with which
the property may be charged. EX P I :The Commonwealth does not
maintain priority of tax liens over any existing mortgag~es~ 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 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 ben 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 unertfonceable. EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETTt FMENT 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 addltiohs andlor
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 aaxued 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.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.I., G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
P.U.R.. - t% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.I.T., E.M.T. -314 OF 1% PER MONTH OR FRACTON
S. & U. -314 OF 1% PER MONTH OR FRACTION
R.T.T. - 6% PER ANNUM
INH & EST. - 6°/< PER ANNUM
L.F.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 due and payable on and after January 1,1982,
the PA Department of Revenue will calculate dairy interest on all tax
deficiencies using an annual interest rate that will vary from calendaryear.
Interest is calculated on a daily basis at the following rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
1/1!82 THRU 12131!82 20% •~~
1/1/83 THRU 12131/83 16% .000438
1 /1 /84 THRU 12/31 /84 11 % .000301
111/85 THRU 12/31!85 13% •000356
1/1/86 THRU 12131/86 10% .006274
1!1/87 THRU 12/31/87 9 % .000247
1/1/88 THRU 12/31/91 11 % .000301
1/1192 THRU 1?J31/92 9% .000247
1!1!93 THRU 12/31/94 7% •000192
1/1195 THRU 12131/98 9°/ ,000247
111!99 THRU 12/31/99 7% .000192
1!1/00 THRU 1?191l00 8% '000219
111!01 THRU 12/31ro1 9% .00(1247
111/02 THRU 12!31/02 6% .000164
111/03 THRU 12/31/03 5% .000137
111/04 THRU /2/31/04 4% .000110
1!1/05 THRU 12/31!05 5% .000137
1!1/06 THRU 12131/06 7% .000192
vtro7 THRU t2131ro7 s% .aaozta
1/1!08 THRU 12/31/08 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 ~ fiollows; ~!D
INTEDi:LIN@W~~~bAtt-Y ~iTER>!s't' ~ER OF DAYS