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Home My WebLink About05-1656 REVK-159 (12"01~ AEVoOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPUANCE DEPT. 280948 HARRISBURG. PA 17128..094$ :JS- - hr;1.:, CL~,(T~ 'I If.{, DO t:JcL C~ /S;9~3 R:# I (, d.J r;q ALCATEL VACUUM PRODUCTS INC 67 SHARP ST HINGHAM MA 02043 CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 04-28361621000 Notice Date: March 26, 2005 Notice Number: 576-429-405-032-1 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 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 80386492 10,01'03 12-31-03 , 7,522.26 9,260.51 TOTAL: 7,522.26 9,260.51 FILING FEE(S): 14.00 (') ~.~ '''' "" '= "" ?: ~.",.. ::0 () '7, :;! ....- -OJ rq-"-., -C;F'l ~':JC~ ~';.:~ ~-1f;f ~~~ "-., :.:< ,_,~_ c.' " E.~~ S ';::1,'" ~I- W <...') :r;::.. =~': -,~ ..:.~ '~ -< S? f',) u; INTEREST COMPUTATION DATE: 04-05-05 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 laxpayer's property, real, personal, or both, as the case may be. March 26, 2005 DATE PART 1 - TO BE RETAiNED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS ALCATEL VACUUM PRODUCTS 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 far Personal Income Tax and Employer Wilhholding 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 811 2-C, as amended. Liens for liquid Fuels Tax arise under Section 13 of Ihe 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, Acf of December 13, 1982, P.L. 1088, 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 24S5 - 101 et. seq.). Liens for Stale, or Stale 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. 9S15). LIENS FOR TAXES, PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens provided under the Fiscal Code arise al the time of settlemenl (assessment) and are liens upon the franchises and property, both real and personal, wilh no further notice, The filing of a Notice of Lien with a county Prothonotary is nol a requisite, and the lien 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 Rea/tv Transfer Tax Sales and Use Tax Liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and 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. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shat! be filed: (a) In the case of Reai Property, in the office of the Prothonotary of Ihe county in which the property subject to the lien is situated and (b) in the case of Personal Property, whether tangible or inlangible, 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 10 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 fuU, before any other obl/galion, 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 not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. ~ 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 if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed togelher wilh all inlerest and costs in respect thereof; or (2) the iiability has become legally unenforceable. EXCEPTION' Inlerest 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 10 the interest computation date on the face of this notice. If payment or settlement of account is made after the interest computalion date, the paymenl must include the lien filing costs and accrued interest from the inlerest 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 rales. G.S., F.F., C.l.. C.N,I. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) C.l., a.A.., CA, 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.A.. .. 1% PER MONTH OR FRACT!ON (DUE OATE TO PAYMENT DATE) P.I.T., E.M.T. .314 OF 1% PER MONTH OR FRACTION S. & U. . 3/4 OF 1% PER MONTH oR. FRACTION RT,T. .6% PER ANNUM INH & EST. . l5% PER ANNUM L.F.T., F.U.T. .. 1% PER MONTH OR FRACTION M.CRT. . 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 wiU calculate daily interest on aU lax deficiencies using an annual interest rate thai will vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1I1182THRU 12/31182 20% .000548 111/83 THRU 12/31/83 16% .000438 1flf84 THRU 12/31Ja4 11% .000301 1/1I85THRU 12/31185 13% .000356 111186THRU 12/31/86 10% .000274 1/1/G7 THRU 12/31(87 9% .000247 1fTlG8 THRU 12/31/91 11% .000301 lf1l92 THRU 12131192 9% .0002.47 1I1/93THRU 12/31/94 7% ,000192 111/95 THRU 12/31/98 9% .OW247 111/99 THRU 12/'31199 7% .000192 1/1/00 THRU 12/31/00 8% .0002.19 1/110' THAU 12/31101 9% .000247 1/1/02 THRU 12/31/02 6% .000164 111103 THRU 12/31/03 5% .{loo137 1/1/04 THRU 12/31/04 4% .000110 1/1/05THRU 12131/05 5% .000137 b~Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off, ~-~ Taxes thai become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year, b~lnlerest is calculated as follows: INTEREST. (BALANCE OF TAX UNPAID) X{NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR)