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Home My WebLink About05-3710 BUREAU OF COMPLIANCE DEPT. 28094B HARRISBURG, PA 17128-0948' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE )U., Ds- 3"J I Q ~l.e- CERTIFIED COPY OF LIEN * {~t. P-w · /'i. ifD (~J1931 J~. 1~U.t7 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA STARNET TECHNOLOGIES INC 1845 MARKET ST # 200 CAMP HILL PA 17011-4825 EIN: 75.2990315/000 Notice Date: July 17, 2005 Notice Number: 813.236.305-071.2 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsyivania, 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 91487697 10-01.04 12.31.04 1 5,851.61 7,821.50 SALES 82199773 01.01.03 03.31-03 1 34.13 52.37 SALES 82199773 04-01.03 06-30-03 1 18.59 28.33 SALES 82199773 07-01-03 09.30.03 1 69.02 104.13 TOTAL: 5,973.35 8,006.33 FILING FEE(S): 14.00 '" ~ e::-,) c." i:-: c._i" ", f',) o -n ..... {Ti :Tl -'n~i~ ;S~. --~ ~~< ~~ ~~.~ ~.-:": c.;> (,;) ol.:- . ",.' ;;:,-,,~ "D .< 'TERESTCOMPUTATION DATE: 07-27-05 ~ undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct 'y of a lien against 1I1e above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES 1I1erein due from such taxpayer and which, r demand for payment 1I1ereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor ofthe 'lmonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. July 17, 2005 DATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS ST ARNET TECHNOLOGIES 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 Personallnoome 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 Sedion 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 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982lliens 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 HoteJ 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). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration 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 are liens on real estate which continue until tax is paid. Personal Income Tax Emplover Withholdina Tax Realty Transfer Tax. Sales and Use Tax Liauid 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 shall be filed: (a) In the case Property, in the office of the Prothonotary of the county in which the , subject to the lien is situated and (b) in the case of Personal Property,' tangible or intangible, in the office of the Prothonotary of the county i the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTIC GENERAL RULE: According to the Fiscal Code, the Notice of automatically revived and does not require reffling of the Notice Commonwealth. Any Notice of Lien filed by the Commonwealth sh. priority to, and be paid in full, before any other obligation, judgemen lien, or estate is satisfied from a subsequent judicial sale or liability wil the property may be charged. EXCEPTION: The Commonwealth d maintain priority of tax liens over any existing mortgages or liens wt properly recorded at the time that the tax lien is filed. ~ Act of De 12,1994, Pol. 1015, No. 13B. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may presel Secretary or his delegate may issue a certificate of release of any lien il with respect to any tax if: (1) the liability is satisfied, satisfaction consi payment of the amount assessed together with all interest and costs in tl1ereof; or (2) the liability has become legally unenforceable. fXQE Interest 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 comprises the balance of Tax Due (Column 6) plus assessed addiflom penalties, and assessed and accrued interest up to the interest comF date on the face of this notice. If payment or settlement of account is made after the interest computatic the payment must include the lien filing costs and accrued interest fl interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, inti imposed at the following rates. C.S., F.F., C.L., C.N.!. - 6% PER ANNUM (OUE DATE TO PAYMENT DATE) c.l., G.R., 0.,11,., S.T. - 8% PER ANNUM (DUE DATE TO PAYMENT OATE} B.l., N.E.. G.P" M.l. - 6% PER ANNUM (OUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTiON (DUE DATE TO PAYMENl P.l.T., EM.T. .3(4 OF 1% PER MONTI-I OR FMCTlON s. II U. - 3/4 OF 1% PER MONTH OR. ~RACTION R.T.T. - 6% PER ANNUM INH & EST. . 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR ~AACTION M.C.R.T. . 1% PER MONTH OR !='RACTtON O.F.T. .18% PER ANNUM For all taxes that are originally due and payable on and after January the P A Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar Interest is calculated on a daily basis at the following rates: DEUNQUENT DATE INTEREST RATE CAlLY INTEREST f 1(tf82THAU 12131/'82 20% .000541 111/83 THRU 12/31/83 16% .0004'3 1f1184 THAU 12131(84 11% .00030 1I1/e5 THRU 12/31/85 13'% .000'35 1/1186 THAU 121'Jlf86 10% .00027 111/87THRU12/31/87 90/. .00021 1I11lre THAU 121'31f91 11% .0003J 111/92 THRU 12i31192 9% .0002- 1(1f93 THRU 121'31/94 7% .0001 1i1l95 THRU 12131198 9% .0002 1/1f99 THRU 12/31/99 7% .0001 1f1fOO THRU 12/31100 6% .000. 1/1f01 THRU 12/31/01 9% .000i 1f1f(l2 TI-IRU 12f.W02 6% .000 1/1/03 THRU 12/31/03 5% .000 111/04 THFlU 12/31i04 4% .000 111105 THRU 12/31/05 5% .000 ~~~Taxes that become delinquent on or before December 31, 19B a constant interest rate until the delinquent balance is paid off. -~.Taxes that become delinquent on or after January 1, 1982 are variable interest that changes each calendar year. ~~.lnterest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER 01 DELINQUENT) X (DAILY INTEREST FACTOR)