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<br />- Excerpb From Iniemat Revenue Code �2> Situs 01 Properry Sub;ect To Uen•Fa p��e,a s�e�ry�o�a„�s�,,,�,�,�e„an„��n.
<br /> ' pardgraphs it�an�(4�,property shall De deemed to Da situatad• ecrih�d In rpuytlaa h�wd py yy g�y�pq�an�t�p
<br /> �@C. 6321. Lien For Taxes (�) Ree!Property-In tM cdsa of roal property,ai ra e�in eu te�.y�a rwama,r�ndtw o1 M,d�Mn '
<br /> physial toca;ion,a Is ebo fiNd b a000rdr�c�wM�wbMpbn(Q b 11»9hM
<br /> B arry petson Fabb to pey any tax neg'ecU or retuses ta pay (8) PersonN Propery•In the case of pa�aonal propwty, In which wch rhldeeN a b6yNd,
<br /> tlN same aher oemand,the emouM(mc:uG;ng anyr iMSres1,ad- xhether tang�t;e or IntanSD!e,a1 the res:dence ot tt�e tex•
<br /> dYawl�nWnt a�Ci�,;cn to tax,a assessabN penatty�toge"+K p�yer u the time the e,:-�¢c`.han ls filad. (9)�U�� ���11� FN"�.�N M�aN
<br /> �Mh�nY oosp tlwt m�y�ocn»N addiiion thereto)sha:=be a For purposes o1 para9rapD z2)(3?,;he residencs of a corpaation oi any notla pl I�n,tIM M�m lpiind nNnp p�tqd'n�My. '
<br /> t1n in Mvor ot tM Ur_'red StetN upOn a9 PtopertY dnd rigCS� a parCiership sheU De dee�e3,a Oe the p'ace at which the pdM (A) the on�YNr Pabd�ndf�g 90 dty�dMr CN�irMlon
<br /> prop�ty,wMther rW or pinonel,bebr:gir,g ta such persen. eipal executive otfice ol the busireu(s iecaled.and the real• of 8 yeare aft�r 1M dab of tM a�N�ertNrK d tlr taX rq
<br /> c+,,� dance ot a taxpayer xt�osa ras:der,oa is�,.�.;at t�e Unitad (B) 11a oes.year pertod en6ng wflh ths axpir�tbn p1 0
<br /> aati• ��. Period Of Lien. States shail be deamed to oe in the District ot Cp;umba. years ettef ths ctoss of tAs procedirg requhed rofitlrg plriod �
<br /> i3) Fonn•The form and ceNent of.�e r.clre reterted m �_..�,,,,;��u i____
<br /> . �w��..,.w�.a.._...�__v._...� � . . ,. -
<br /> _ ww.�ww�w�uiryar.��ueo iry iarr.u�p npti irtr in suSsecticn (81 Shdll be cres��?:ed by�0.SBCfOtdry.$UC11 � _
<br /> vawa ty e«�;on�zi cn���e ai u,a timo tna�vs�em r,oflce sna�ne Yawa nonYmsw,+a�n�ar�y omv�a uw " S�C. 6325 Release�Of Lien Or
<br /> M m�d��nd ehelt oontMue unti the Gabi;itp tor the amount so ��;��form or con;ent ot a notice ot Uen. •
<br /> �sNd(a t;udpnwnt�peki�me ta�ayer eris�ng out otsucn ' DISCI18IgA Of Pr0�8�►. �
<br /> ;a�)b aatlstled or bamrties unentorceab'e oy reason ot iapse NA1@: See section 6323(b) far proiection (a)Releaas Of Lis�. — Sui�ct�o�uch tpW. _
<br /> for certain interests even though notice of Lo�,����r�y a�ab.,�s�a.�ry awi�u. _
<br /> 5'eC. 6323. Validity and Priority Against lien imposed by section 6321 is filed with �t�°�;rotve w�w�c rat I�uK tl�ien�30 d�ayr����,o� -
<br /> Certain Persons. respect to: �,;�,. � -
<br /> c+�Pu�chaaer's Holders Of Security In- �. sac�r�res (�) UaD�nySatisfledorUnentorceable-TheSaaetaryfinds '
<br /> �(Aiti� Mechanic's llenora, And Jud - Z• ��otor ver.:c:es t�at the uabirry tor the amount esseased,topether with aA ta {_
<br /> 9 3. Per;or.al properry purchased at re;a:i teren in respep thereof,haf pe�n fuliy aati�fled or Iw�b�com� �_
<br /> rn�nt Llen Creditors.—The r:en imyosed Dy seaan d. Fersanal property purchase0 In casua�sa'a �egaly unenforce�bt�:a
<br /> 43�1 N�A not b�v�fd Et aga�nst any,urbAaser,ho�der o1 a 5 Persana�property suD;ected to possessary I:en (Z) �o�d AxePted-Thore le iumlahe0 to tlN Sea�tuy mC
<br /> alaufly lntm�et,mechank'i fenor,or�udgment r:en credrtor unti� B. Reai p�o�eny ta�ar.d special auessmem tens accePted Dy hIm e bond that I�opndi6oned uppn yw peyrn�nt i ;
<br /> r�tla lhxad whbh meeW the requiremenis ot subsea aa(� 7. Res'�entral property suC;ed�o e methar�c�s ot the anquM n�s�d,topether with NI lnten�t M n�pat 4 .
<br /> fw Wen fbd Dy the Seaetary. �,en tor certain repa:rs and.�nproti•emen�s �ef��.�^�����P��bW by law Qncludlnp emr uchrr � �..
<br /> P. Ar.o;ney s I:ens sion of such time),en0 tMt U tn eccordar�ce with such rpulr♦ iry'�
<br /> c�Place For Filing Notice; Form.— 9. Certam ms�ranee ccnUacts menw row�ng to cerms,eonditt�on�,and torm o�the Dond�nd ''
<br /> (1)PIeC�fp F�ng•Th3 noLCe rete�ed to In SuEseCtion �0. Passbook loans sureUe�thereo-,a�may be specitlN by such reyul�UoM. t �
<br /> tU d+a�b�t�o- g Sec. 6103. Canfidentiality and ' '�
<br /> . (A) UnGer State taws tg� Reitlin 0} NOtiCe. — Fot purposes oi Ihi9
<br /> m RW Property•In the case ot real oroReAy.:a;�e Sb�b�- Diselosure of Returns and Retum
<br /> ., otflce witl�4i tAe State(or the counry,o�other ga��err.mer�a� ��� GB�@MI RUlB.—Un�ess no5ce ot i:en ts refi�� Information.
<br /> �subdMSlon).8!dE41gn814d by thp IO�eS Of SuCh Stdt9,;n ,n ths manner presaibed�n paragraph(21 du:�ng the requ(red
<br /> whldi 1M properry subject to�he C�^s siNated;an0 �g=,;;�9��, S�Ch no!ice o1 r:en sna;�be treated as filed on c�� �lselo�ure ot Certaln R�tums �Ild
<br /> n P�non�Property•in the case oi p?rsonal pro;; tha da:e on v.h�h:t�s t�!e0(�n actordanceµ�;h subsection{Q) Retum Inbrmatlon For Tex Admintstra-
<br /> ely�wtwlMr tang�bte or intang�b�e,in png OY��g w�thio i.".o z{;er:he exp.raGOn o:s�,th re1�'Ing penod. tI011 PUf E�s.—
<br /> StaU(ar the ca�^.y,or oJie:govemmen•a�subd�tiu�on�,as �
<br /> deslpiated Cy t"e;a•.•�s ot such Stato,in wh�tn�t�o orcxrty (Z1 Place For F[Itng.—A r.o6ce of I:en refded C��
<br /> , SubjCCt t0 lhB I:9n iS Sih:etetl:Or �"�'"°�equ�e�:?!:.r3 pc�;A 5'a:i bg CNC:.5�0 on!y• (2) Disctosure of amouM o}outstanding tEen:if a nOtioe o}
<br /> ,3; Ylrn C'erk Ct D;b�tt Ca.:•'�:�_c'�.:�c r:r.: :^.K •:� a. �:en h.as been!!.`d pur5Udn1 t0 SeC60n 6323�1).tne amount Ct
<br /> Gi�.e tirliie0 S(a�NS d�s;r.c�:c:,��.�•^r,�o:�a:c�•�t�..�_n �� .._:• �._�or:ron�-•e:rMf m v:e:`�ce�o rm•cn tre ossa�C rr3µ:.qaGOn SeCUreA Dy suCh fien may be E:SCiosed
<br /> �fe propMy subJed to'ien�s sdua;_M.v:hc�neser tno S:ate has Ue P�o'no5oe o'��en was f�ted,and :o eny person rro fumishes satislactory written er.Cence lhat
<br />� not by Iaw�n3ted one ol(�cv r,h.ch meets thg requ rem?n;s :��1 ;�tea case oi rea�prop:rty,��a taci o1 ra5,�ng�s ne nas a��►,T m u�e vropeny s„niea ro s,ut,uer,a��tena,ao
<br /> �d euDpardgr8ph(A),or cn�c�e9 and recc,ded:�an�ndex!o the ex�er.t requ�red by obtain e righi In such propeny.
<br /> (C} Nlrth Record?•+�!Qee�,s 0'The O�stnc;Of Co!�m�:a- s��seaon(q(a�,ane
<br /> tn ihe office oi the Recorder o'Oee15 0�th9 D�s;^d ef pp;u^+5.a, !61�n a�y caes`n e,h::r.9p days or more D��or;o the Cate
<br /> A 1hC propeP.y S�b;CCt'0 the 6en 5 S.t�a:e0�'1:���.sV�t1 c! ct a ret�.-�91^.�lCO ci le���Co:s�bLn�a;•aah rA� !ne
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