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COMMONWEALTH OF PENNSYLVANIA eM.
DEPARTMENT OF REVENUE ~
BUREAU OF COMPLIANCE
PO BOX 280949
HARRISBURG PA 17128-0948
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
PRO DIG INC
65 WILLOW MILL PARK RD
MECHANICSBURG PA 17050-1757
EIN: 23-2462594/000
Notice Date: July 16, 2006
Notice Number: 638-615-606-071-1
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
EMPL 92656730 10-01-87 12-31.87 1 0.00 1 ,423.03
EMPL 92656730 01-01-88 03-31-88 1 179.15 1,190.44
TOTAL: 179.15 2,613.47
FILING FEE(S): 14.00
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INTEREST COMPUTATION DATE: 07-26-06
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
Commonwoatth of Pennsylvania upon the taxpayer's proparty, real, personal, or both, as the case may be.
July 16, 2006
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
PRO DIG 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 emended.
L1ena for Personal Income Tax end Employer WIthholding Tax arise under
Section 345 01 the Tax Reform Code of 1971, 72 P.S. Section 7345, as
amended.
Liens for Realty Trensfer Tax arise under Section 1112.C of the Tax Refonn
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 emended.
Liens for Fuel Use Tax arise under Section 13 oftha Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended.
Liens for Motor Carriars 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 aI. seq., 72 PA. C.S.A. Section 1701 at. seq. (For decendents 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 Stale, or Stata end Local Sales, Use and Hotel Occupency Tax end
Publi<: Transportation AssIstance Fund Taxes end Fees arise under Section
242, Act 01 March 4, 1971, No.2 as amended, 72 P.S. Section 7242.
liens for MotoriJus 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 Rscal Code arise at the time of
SalIIement (assessment) and are liens upon the franchises and property, both
reel and personal, with no further notioe. The filing of a Notice of Lien with a
counly Prothonotary is not a requisite, and the lien remains in lull force and
validity without filing of revival until paid.
Inheritance TAX Liana are liens on real estate which continue until tax is paid.
:,,~ ~:~~a:~X F~~:r fu~~:';9.J."M.!:~::Ii'~~T~;:~
Motorbus Tax liens are liens upon the franchises as well as real and personal
property of taxpayers, but only after they have been entered end docketed of
record by the Prothonotary of the county where such proparty is situated end
shall not attach to stock of goods, wares, 01' merchandise regulariy used in the
ordinary course of business of the taxpayer. The lien has priority itom 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 of Real
Property, in the office of the Prothonotary of the county In which the property
suDject to the lien is situated and (b) in the case 01 Pel80llal Property, whether
tangible or intangible, In the office 01 the Prothonotary of the county In which
the property subject to lien is situated.
AlITOIIATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE' According to the Fiscal Code, the NotIce of Lien is
automatically revived and does nol require rellllng of the NotIce by the
Commonwealth. Any NotIce of lilln tiled by the COinmonweaIth shall have
priority to, and be paid In .""". bet>re My other ~'51, claim
lien, or estale is satisfied itom a subeeaIienIludlcial iIaIe 01' with whlch
the propel'l\' may be charged. ~ The Commonwe does not
maintain prlOl'lly 01 tax Ii_ ov&r any exi8llng mo~s or liens which are
properly record8d al the time that the tax lien Is filed.' SEE; Act of December
12,1994, P.L 1015, No. 138.
RELEASE OF LIEN
Subject 10 such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegal8 may Issue a certificate 01 release of any lien impoaed
with respect to any tax n: (1) the Iiabltity is satisfied, satislaction oonsislIng of
payment 01 the amount ar-.ssed togeII18r with aJllnblreat and COIIIIIIn raspect
thereof; or (2) the IIabIllIy has ~ unentorceeble. EXCl!PT1ON'
Interest on Corporation Taxes is aIl8r a lien Is paid.
SETTLEMENT OF ACCOUNT
Tl1e "Total" column (Column 7) for each type of tax listed on this No1Ice of Lien
comprises the balence of Tax Due (Column 6) plus In-_d ~ and/or
penalties, and .....-eel and aCcrued Intereat up to the Inblrest cOmputation
date on the face of this notlca.
~ paymenl or _ment 01 account is made after the interest computation date,
the payment must include the lien filing COIIIII end accrued Interest from the
intereat computation date to and through1he 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. .8% PERMNW ~UE DATE TO PAYMENT. DATE)
Col., a.A., C.A., S.T. .8% PERANrIlId DUE DATE TO PA,,.Merr DATE)
B.l., N.E., O.P., Mol. - '" P&RANU.t DUE DATE TO PAYMENT' DATE)
P.U.R.. - ,% PEA MONTtI. FFWmON (DUE. DATE TO ~AYMENT DATE)
P.I.T., E.M.T. - 3/4 OFt". PERMONT'HOR FRACTION
S. ... u. - 314 OF ,% PER MONTH OR FMCTION
R.T.T. .6% PER ANWM
INH & EST. . rKt P&ft AfrI>A.tA
L.F.T., F.U.T. - 1% P&FlMONl'HOR FAACT\ON
M.O.R.T. - '''' PERMONI'H OR FRACTION
a.F.r. -18% PERANrIUM
For all taxes thai are originally due and payable on and aftar January 1, 1982,
the PA Department of Revenue will calaJlate daily interest on all tax
deficiencies using an ennuallnterest rate that will vary from calendar year.
Interest is calculated on a dally basfs al the following rates:
DELINQUENT OATE INTEREST PATE. DAllY INTEREST FACTOR
1/1/82 THRU 12/31182 20% .OOO$h
1/1183 THRU 12/31183 16% .000438
111184 THRU 12/31/84 11% .OOO:.'Kll
111185 THRU 12/31185 13% .0om158
111118 THRU 12f:J1188 10% .000274
111197 'THRU 12f31117 9% .0002-47
1/1/88 THRU 12/31111 11% .000901
111192 THRU 12/31182 9'% .000247
111183 THAU 12/31184 7% .000192
1I11tle THRU 12131118 9% .000247
111," THRU 12131118 7% .OOOf82
111100 THRU 12131100 8% .000218
111/01 THRU 12/31101 9% .000247
1/1102 THRU 12/31/02 8% .0001841
111103 THRU 12/31/03 5% .000131
111104 TMRU 11131104 4% .000110
1/1105 THRU 12/31106 "" .000137
1/1101 THRU 12/31101 7% .000112
---Taxes that become delinquent on or before December 31, 1981 will remain
a constant Interest rate until the delinquent balance is paid 0/1.
---Taxes that become delinquent on or after January 1, 1982 are subject to a
variable Interest.that changes each calendar year.
---Interest is calculated aslQllows:
INTEREST =(~_ OF TAX UNPAID) X(MMIIiR OF DAYS
DELINllUEIaIlfi(tllllL'Y ...~ FA<mJR)