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I <br />7--1)l <br />I') k <br />a <br />I <br />v <br />Infiemsi Refr sea Coale <br />Sec. W.D. Lien For Taxes. <br />it any person liable to, M. any tax neglects or refuses to <br />'ply fire cams aft derrsnd, the amount (including any inter• <br />set. additional amount, $twill on to tax, or asessab* trenally. <br />together with any costs that may, accrut in.a5d< m thereto) <br />shell be a lien In favor of the feinted State$ uppa all property <br />and rlghta to property. whww real or personal, belonging <br />to W "fSw <br />Sec. 6322, Period Of Lien. <br />Unlea &earthen dale Its spocrf,catly fixed bylaw, the Iii <br />lmt"W tryactiort ti,2f $hell arise at 1111 time the asasssmutt <br />is made W4 Small contifru rafUl the liability tot ewe amount so <br />asst"W (or A ludgment against the taxpayeo a^sieg out of <br />such liability) Is satisfied or beconree uMnforceaQ:e by season <br />of lapw of time. <br />Sec. 6323. validity and Priority Aig;einst <br />Certain Persons. <br />(u Piarcheeer t, HOMM Of Security In- <br />Oefeebr Nkhl W$ Lbnonr And Judymert4 <br />Lien Credll m — The till Imposed by section am shall <br />not be vied a against any purchaser, holder of a secunty <br />lnterest,roieftnWs Ilenor, or judgment hen eraditor until notice <br />thorn, wt�fch most& the ra0urnments of Subsection (q has <br />hen filed by the Secretary. <br />(q Price For Filing Noft, Form.— <br />(1) Place For F(Itng - The notice referred to in sub. <br />Section (a) small be filed • <br />(A) Under state uws <br />011 Neat Property - In the case of real property. in one <br />01110 within the State (or the county, or other governmental <br />subdivision), as designated by the taws of such State, in <br />which the properly subject to the lien is situated: and <br />Pl Personal Property - In the case of personal <br />property. whether tangible or mlangxe, in one office <br />w,lhin the State (or the county or other governmental <br />subdrrrston). as designated by the laws of such State, <br />rn which the property sJblect to the hen is Situated. <br />or <br />(B) With Clerk Of District Court - In the office of the clerk of <br />the United States district court for the jud:Gat district in which <br />the propery subject to lien is srtcated whenever tae state has <br />not by Ixs desgnaeed one se 1Ce which meets the re�uiremems of <br />SJbparayrtph (Al. d' <br />(C) with Recorder Of Deeds Of The Olsu¢! or CJ% r a In <br />theothcedltneRtcdrderottkrdsottheOttt "ctof;�,.;,nN,& f <br />Me properttr suoled 13 Me'tea.rs situated ,n Ire- ;,.�;•�.rj; <br />CWumbla <br />1 <br />I <br />I <br />I <br />Entrtred as Decumenr Nb. <br />'' � „retire <br />z Cram °e. <br />t1iU1'? °(!:sal __:r -� �t..,• <br />am STATE O:"• *NHIRASKA) SS <br />0'0I.':;T'1r OF HALL <br />989 JAN 18 AH M 44 <br />(4) Siius Of Ptut9” Sublact To Lion - For purposes of <br />paragrephs (f) anw74m.hnperty shall be$ penned to be situated - <br />(A) Real Prapswr In the case of feel property, ar fits <br />Physical WAtim, or <br />(B) Personal Property - in the cam of Modest property. <br />whither tangi0.y or intangible, at 1% re$ldenCO of the, <br />taxpayer at fist time the notice of lien Is tiled. <br />Far purposes of j}a ^aQ!aph (2) (e). ere rakWM of a W VWJVQfl <br />or partrlrehip Shall Im deemed to be the picots at w Nch the <br />principal executive office of that buslrras Is *slid. M 1M <br />residence of a taxpAytr whose raAlnoe is without the United <br />states shall to deemed to be in the District of colum0la. <br />(3) Form - The form all contsnt of the nOUca <br />referred to in subsection (a) shall be proacribed b)l. ft <br />Secretary. such notice shall be valid notwillMat" a? <br />DIW provision of; raw regarding the form or console nb.a <br />notice of lien. - <br />Note: See section 6323(b) nor protection for <br />certain interests even though notice of lien <br />Imposed by section 6321 is filed with 0s;* ect <br />to: <br />1 seeatrt5es <br />c luxe Vexes <br />S. Pereonas atrewl <br />I. Personal p :jNtw phased is Casual sae <br />S. Personal PTO"ut,*W M w3sessary lion <br />e. Neal prope;,'y Ora aid special assessment liens <br />7. Ae$witnual VCinny subject to a mechanic's <br />lien for certain repairs and Impnvements <br />e. Attorneys glens <br />9. Certain insurance contracts <br />10. Passbook loans <br />(o) Refiling Of Notke. — For purposes Of fh13, <br />settron <br />(t) General Rule. — Unless notice of Iten is retitid v: <br />the manner proscribed in paragraph (2) duriro the required <br />relrhn2 period, such notice of Len shalt be treated as filed on the <br />date on which it is filed (in accordance win, subsectren (f))afrer <br />the exp.raticn of such refrhng period <br />(2) Piece For Filing. — A rot:ce of hen ttfr(ed <br />dung the required rowing period shall be effect, to Sty - <br />(A) d- <br />(1) such notice of lien isrefrled ill too offce it, Which the <br />Prior nonce of hen was fired, and <br />Gat in the case of real property. tte fact of ttfdmg is <br />entered and reclrCed in an index to rte extent rfgcirril fly.. <br />subsection n, tai, and <br />•3t in any case m Whi:h. 90 days ar -rorL Ore +: rb me (13:e. <br />of 3 rebl:ng of :.dn:to of ';on ;irider Suapitagrapn (A',. ire <br />`Y' <br />l� <br />z <br />P <br />I <br />Secretary ratca(veed write" Infornwita (In it" tnmm <br />pt9cr1 W In re 4frions Issued by that saner"), <br />Conctming A change in the taxpayer's falftm- 413 HARM <br />of such lien Is alsofiled M arxordurawithwtxalctipn (q ism, <br />the Stall in which such faaWWA is stated <br />(3) ReWmd RetfNng Perlod. — k, its case, <br />of any notice of Iktn. (M terra -required MIling Perim- rr4m.. <br />(A) the awyear period ending 30 days after us expfatlofl <br />Of a yeah Aber the 44W of ihe &WMMM of the I&K. and <br />(B) tbeohe- yaarWiodl "vi ;ththsexpirerionotegiafa <br />aft* ft ease of the prtKeoing tequlred Mill V. Piledfrr <br />such miles of lion. <br />Sec. 6325. Release of lien Or <br />Discharge Of Property. <br />(a) Relow Of beet. — Soz1Ae1 to such <br />regulations as the Secretary may prescribe, theSxrMstt�.amall <br />Issue a cemttcate of rcease of any firm imposedvrtti respect to <br />:::Lai auk ,,Q; 41V ilia" aW- days AN, frwdzymr <br />which - <br />(1) liabi;ty S. -X—,pd CA Unenlorcaab's - The Stutaarf <br />finds that tba f;ability fcr ,10;"f Maaith e$-1 <br />inter"".. It respect ftmf, has barer fully sallifli'd or. nu <br />became repily unefrtorcub'e; of <br />(2) BondAUaptid- Therel&ft:mshtdcothsSwv.lryam <br />accepted by him (Sorg th&t,s cdn1;Ua*4d upan e,t p&y.,Aentol <br />the amount muned. to`eNt..wdh All Mathis; fro(aped <br />the11101, within the time 016cTim by law (Irricr;(no any <br />extension of such tiR.e), and trill is in &=dtfa with such <br />requirements relatirg to terms, cas:itlonf, and rinm of the tland <br />ends Wallis thereon. as rray in SM(flid by lWi lrag uhtions. <br />Sec. 6103. Confidentiality and Dis- <br />closure of Returns:-and Return In- <br />formation, <br />(k). Qlsclosure of .Ceffaln Returns rend <br />MUM information Fcc Tex Adlr0istrsttlxt <br />Purimme. — <br />(if D• Sr icav i- ofamountoloutstdnci'7glien •Ilaroticeet <br />hen has been fi m passant to section 6323111. tate arro: nt of ire <br />omtec)Vg=: Cation secured by such I,en may be disclosed to <br />Arq yart mwto furnishes satisfactory written ev.dence that he <br />halt a riiift A the property Subject to such lien or intends to <br />o:.'tl,.a rght in s:,ch property <br />I <br />7 <br />ti <br />r <br />J <br />i <br />