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Home My WebLink About11-0062i~~- ~a BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 AQUARIUS COMPUTERS INC 185326 NEWBERRY COMMONS ETTERS PA 17319-9362 ~1 / t l , { ~ T1Bf'1'h pennsylwania ~ DEPARTMENT OF REVENUE REVK-159 (12-09; REVOOOK4i DOCEXEC CERTIFIED COPY OF LIEN ~~IA.t~o PD PLF~ ,~~ ~~ 380 COURT OF COMMON PLEAS CF ~~ assi7l CUMBERLAND COUNTY, PENNSYLVANIA EIN :................................................ 20-30t i2982l000 Notice Date :....................................Noveriber 2Q 2010 Notice Number :...............................973-4119-610-111-5 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there i~; herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 TAX TYPE ACCOUNT ID TAX PERIOD TAX PERIOD TAX TOTAL BE IN END EMPL 92592900 01-01-10 03-31-10 2,815.26 4,749.33 TOTAL: 2,815.26 4,749.33 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 4,776.83 ,.~-, ~ .,~ --i th~ t t~ c--'.~ -"'jL~ .. ~ ' ~, « ~ ~w~ _ 4;~f INTEREST CALCULATION DATE: 02-13-11 The undersigned, the Secretary of Revenue or authorized delegate of the Commonwealth of Pennsylvania, certifies tflis 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. S ARY OF REVENUE (OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE Novemt~er 20, 2010 DATE E COMMONWEALTH OF PENNSYLVANIA VS AQUARIUS COMPUTERS INC NOTICE OF TAX LIEN filed this day of at 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 empoyer 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 26'11-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 Dec. 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. For decendaMs with date of death prior to Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq. Liens for state and local sales, use and hotel occupancy tax and public transportatron ass+atance-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). LIENS FOR TAXES 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 Hen remains in full force and validity without filing of revival until paid. Inheritance tax liens are liens on real estate, which continue until tax is paid Personal income tax, employer withholding tax, realty transfer tax, sales and use tax, liquid fuels tax, fuel use tax, motor carriers. road tax and motoif~us tax liens are liens upon the franchises as well. as rear and personal. property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the courlty where such property is situated. Such liens 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. PLACE OF THE FlUNG NOTICE FOR#il 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 properly, whether 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 OF NOTICE GENERAL RULE: According to ti1e 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 ny the` cxymmor-wealth shall have priority to, and be paid in full, before any.. other obigaltion, ~~d~ge~ment, claim, lien or estate is satisfied from a subsequent judiaal sale or IiabTfity with which the properly may be charged. EXCEPTION: The commonweallfi does not maintain priority of tax liens over any existing mortgages or liens properly recorded at the time that the tax lien is filed. Act of Dec. 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 Nen imposed with respect to any tax if: (1) the liabifity 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: Interest on corporation taxes is calculated after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of tax due (Column 5) plus assessed additions and/or penalties and assessed and acxrued interest up to the irl~rest calculation date on the face of this notice. If payment or settlement of acx;ount is made after the interest calculation date, the payment must include the lien filing cx~sts and accrued interest from the interest calculation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the folbwing rates. C.S., F.F., C.L., C.N.1. - 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. P.U.R.. - 6% PER ANNUM ((DUE DATE TO PAYMENT DATE) -1% PER MONTH bR FRACTION (DUE DATE TO PAYMENT DATE P.I.T., E.M.T. ) - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 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 originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will ca~ulate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is ca~ulated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/82 THRU 12/31!82 20% .000548 1 /1183 THRU 128183 16 % .000438 1/1/84 THRU 12/31/84 11% .000.301 1/1/85 THRU 12/31/85 13% .000356 1/1/86 THRU 12/3186 10% .000274 1/1/87 THRU 12!31187 9% .000247 1/1/91 THRU 12/31/91 11% .000301 1 /1192 THRU 12/31 P92 9°~ .000247 1/1194 THRU 1281/94 7% .000192 1/1/95 THRU 1281FJ8 9°~ .000247 1/1/99 THRU 1281/99 7°~ .00019E 1 /1/00 THRU 1281iD0 8% .000219 111/01 THRU 1281/01 9% .000247 1 /1/02 THRU 1281 /02 6 % .000164 1/1/03 THRU 1281/03 5°h .000137 111!04 THRU 1281/04 4% .000110 1/1/05 THRU 1281ro5 5% .000137 ,n/~ THRU 12/31iD8 7% .000192 v1ro7 THRU 1z81A7 s°i .000219 1/1108 THRU 1281/08 7% .000192 1/1N9 TMRU 1281109 5% .000137 1 /1/10 THRU 1281 /10 4 % .000110 ---Taxes that become delinquent on or before Dec. 31, 1981, are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or' after Jan. 1,-1982, are subject to a variable interest rate that changes each oialendar year. ---Interest is calculated as follows: INTEREST = (EALANGE OF TAX tiNPA1D) X (Nt!#~ER OF DAYS DELL X (DAILY It~'I'RACTQR)