|
r / J
<br />T,
<br />J
<br />r•
<br />Ftrlt)t Inffinu1 Rwenu a Code
<br />Sec. tom_ Uen For. Taxes.
<br />It arty prom lubie to pay -any tax negWI-7 .r m-afs to
<br />pay Ka sane a tat demand, the amount (including any Imer-
<br />W�10 OOTIal amount, addition to tax, or assessable penalty,
<br />fwjWw WIN sly cow Mas M' V aonxw In addition MM)
<br />f(MU be a Iles In lit"t of tfa Ilfated Sates upon all propMy
<br />a,-d rights to prIOP001Y, whether rani or personal, beforaing
<br />b such person.
<br />Sec. 632 .Aeclod Of Lien.
<br />Unless ane11K Cats Is specifically fixed by law, VW iisn
<br />imposed by W.Wr;(MI $hail $(Its at the time the at$aafaefit
<br />Is made and six?^. tz t!inlse until the liability for IM 11.4101,11 so
<br />alaesesd (or a N> . of Agsimtt the be l"M arising out of
<br />such IabNiry) Is fafuliee or becomes unwarceew try rsslon
<br />of feces of tine.
<br />Sec. 6323. Validity and Priority Agaihst
<br />Certain Persarm.
<br />(11) Pur chmes, Hollow of IfMOT If.
<br />Walk
<br />efeciaWS lamer, And aludgmt:
<br />Lien CIMUM —TM ben Imposed by /neon{. tt 1,f
<br />WI be valid a spalrat any purchaser, holder of a security
<br />Inaretf, MKIIArlo'f IIMOf, or judgment hlm creditor until 1101101
<br />1111111001 which inlets ton flQulrtnents Of subwfiroo (f) has
<br />bet" tiled by ton Secretary.
<br />(o Pim For FfN1fo Notice; Fan—
<br />(1) plus For Filing • The not" referred to .a into•
<br />/Celle" woo btflitd-
<br />(A) Unger Slaa Laws
<br />() peal Property • N the case at real propr3'Ty+.:!t
<br />office within lie still (Of ton County, or cfhergc :Rf tr(1WP.lii
<br />subeivis)on), as designated pv ton lasts of such bull to
<br />which ft property $ubjece 10 the two is sitwted: w%
<br />OU Per$011111 Property . In the case of personal
<br />property. W!"Wr tangible or Imtaeg;DN, in Oft affirm
<br />rtdtilln ton Sub (Or IM OOumy, of odor govemffmftw
<br />OWIVlalOn), as designated by the laws at site Sete.
<br />M Which the prep" stbpct to the f,ift Is c(tualee:
<br />e1,
<br />t'e) with clerk Of dlltricl Ouun • In ton Office at t`e dark of
<br />ton UMW $to" district court ter ton Judicial district 1` vrrlch
<br />ft pre11trty suWj to film la titWted. wMrwef the Eta1e nb
<br />nMbylawlbe+afated OnsOelaetMMCh "haMeb17te0yrefwntaat
<br />eFfl W.W
<br />(C) with Mande► of oeeila 01TNe oistrict Of COiump+.a- in
<br />Ike strs0a M Nee Ilsoer tar eldesh Or the oi3TNC c! CcC'1f D.a. it
<br />1M pro" suajltl 10 ton Ilan U eltuated M the d /trots of
<br />Cowf 1.
<br />[a
<br />I t
<br />3
<br />(2) Situs Of Property Subject To Ulm -• purposes cl
<br />puDg rap hs(1) and( Q ,protxrtysmallbatlermtr1fess,W, d-
<br />fA) 81x;1 Property . ,, ^_ the ass of :ea? i pptrrj. n IN
<br />Physical location. x "
<br />(8) Personal Prop"". ue:fY.e On*' i' WWeal proper-,•:
<br />whather tangible a .b1( prba. R 2tp *173*fu of t"s
<br />ttx.�(eraf ton der lees na(kaollienis'(v�eii:
<br />FaD�y'ipu'ta of para(yapA � (e).tiferaidefncle of a corporation
<br />or p rMf*jp sftafl be deemed to be ton place at which the
<br />prindpal ex"Ive office of the bull"" is loafed, and this
<br />MW#hc1 of • taxA&Ylr We $ rerldance Is without 1M Unicetf
<br />Stns shall be deemed iz Will tin of" Of CotumbIl
<br />0) Farts - The 1i0:2 and content of des recce
<br />rthmd to In tubWIOn (1) shelf be prescribed by the
<br />Secfetary. Supt notice aMa be vaNd notwithstanding airy
<br />OM provision of law regarding, the form or content 01 at
<br />notice of lira.
<br />NOW Sae SectioTi UMW for protection for
<br />certain interests t, tw .thojgh notice of lien
<br />Irtfp" ' by Se,tiar U21 IS fired Xith respect
<br />to:
<br />1 Setenttls
<br />2 Motor vabfc :tie
<br />a personal proper. j ; :ferried at retail
<br />e Personal prowlty p MAM in casual sate
<br />5. Personal pr00 "Iub(ebtedtopossessn.Y.'er
<br />d BNl property tax a M special uses$marr'insft
<br />7 RelldertNllproillrtysubjeMttoaneeha 'I._1,
<br />lion for certain re w, 3 and Improvements
<br />e Atrorney'e li/as
<br />g Cartel" tnsurl"tzri acts
<br />10 Passbook loans
<br />(g) RetNtnp Of Notts. — For p,,, -Wes 0? f!.',
<br />section -
<br />11) Gomm Fluk !— Uralsnolrclof lion Isrefiledtr.
<br />the manner prescribed ti, tnaagrio (2) during the required
<br />re" ling Period- Such r4f a Lm3htlla trailed as filed onM
<br />data Onwho it is filed (m accordance with subsection (p) at*
<br />die ax11irstlon Of such r W*41101,100:
<br />M Pikes For Fft — A noun of lien ref4d
<br />daring ft nqurse reffnng psnad small as effective only.
<br />(A) H.
<br />(1) such notice o fpsrrlsrefledintlaafOaln who the
<br />prior notice of lilew"hIK and
<br />(") In the CAN of teal pr0MM. the fact of Wiling is
<br />ehbNltl end recorded in an index to ton extent required by
<br />$911)aett1011 (f) (e), end
<br />(e) in say case in which. g8 days or more prlar fo rM des
<br />01 a re"M Cf MCI Of 11111 Wet suboaragrapn (A). the
<br />i;
<br />I
<br />Secretary received written Information (in Lett. rarnat
<br />WMribid In regulations issued by the SlittifUly)
<br />aitamllga Change loft "we r"Winea,IEi.netioe
<br />of curh Ian Is afsofrfedahsceordanasdthsubwno (rj in
<br />the Suit in which such random is Ideated.
<br />(3) Regottrd RM" i2 its CaN'
<br />Of any notice Of isle, ft Wao '(Mired rdling ps iW miles=
<br />(A) its OIh►yMr /Cried erMfing 3b Wye aftertile sry}'1t;sa
<br />CIS yprs agar the data of Ue aslesstrow at the ttei and
<br />(8) tMOneyarperiodtndtnper�rtleaxpiratlonot6ytttn
<br />after Me close of ton preeedngl cegttired rsfiffnp forged Pot
<br />such noun Of llefl_
<br />Sec. 6325. Release Of Lien, Or
<br />Discharge Of Property,:
<br />(a) ROW Of Lb& — subpct toy such,
<br />requilum a ftSeOW"aaytseaaatbe. the seCrOW$M
<br />Iltw 1 certifkta of reaW 0f any bee► {.posse with metes to
<br />any internal rnenue tax not last Nan X days of r 1te Gy,on
<br />Ol
<br />(1- liability Satisfied or therbicoable - The Secretary
<br />finds iMItM Ifabtiiryfetteafs0ue( tOatelNd, top11hor wfft am
<br />inthrest In rtspw sMreOt, has brat, fully satisfied or has
<br />become legally uratrio-A ie:or
<br />(Z) 9ondAMO) VII- TMnlsfumtthedto theSKMalygnd
<br />accepted by hrRa Wind shads corldiMned upon lM.S Mmen) cl'
<br />the amount assessed, together with all Infsrest :r rsdm l
<br />(wool. within ton time prescribed by law pncluantp aIVJ
<br />extension Of such stmt). and that Is in accordance Witt su(Se
<br />"QuInIM00110 seating tOtenes, COiWdiclat and farm of tfab0hd
<br />aild,huretlee charm. al may be swified by such regulations:
<br />Sec. 6103. Confidentiality and Olt:-
<br />claUre of Returns and Return hi,
<br />formation.
<br />Rollins fnMEMS Fdr Tait AdpoNie&On,
<br />PutOoeee! — .
<br />(2) Disclosure of smarrt it ctnta:31difp lien. -its nobaot I
<br />film has ken filedOutsulMTOMW ntf=11.theamountofIha
<br />�faMae �tioeseassl it Wt1t 51MSisyMd7lateeMidh
<br />has a rynt In ft � M
<br />rig" to such saw to Such Ilan or foram C!
<br />obtain a
<br />�I
<br />or
<br />IN (:
<br />r-1
<br />r> .
<br />01
<br />Entwered its Doeuarteat
<br />89= 101637"
<br />Z
<br />Grantnt
<br />Grantee -,
<br />O
<br />iiLtRErtC�i,
<br />STATE F tel:
<br />SS
<br />C LAITY OF IIALL ) c
<br />f
<br />ft
<br />m
<br />'89 APR 3 AN 43
<br />I
<br />pcn: of i)Fmc`
<br />I t
<br />3
<br />(2) Situs Of Property Subject To Ulm -• purposes cl
<br />puDg rap hs(1) and( Q ,protxrtysmallbatlermtr1fess,W, d-
<br />fA) 81x;1 Property . ,, ^_ the ass of :ea? i pptrrj. n IN
<br />Physical location. x "
<br />(8) Personal Prop"". ue:fY.e On*' i' WWeal proper-,•:
<br />whather tangible a .b1( prba. R 2tp *173*fu of t"s
<br />ttx.�(eraf ton der lees na(kaollienis'(v�eii:
<br />FaD�y'ipu'ta of para(yapA � (e).tiferaidefncle of a corporation
<br />or p rMf*jp sftafl be deemed to be ton place at which the
<br />prindpal ex"Ive office of the bull"" is loafed, and this
<br />MW#hc1 of • taxA&Ylr We $ rerldance Is without 1M Unicetf
<br />Stns shall be deemed iz Will tin of" Of CotumbIl
<br />0) Farts - The 1i0:2 and content of des recce
<br />rthmd to In tubWIOn (1) shelf be prescribed by the
<br />Secfetary. Supt notice aMa be vaNd notwithstanding airy
<br />OM provision of law regarding, the form or content 01 at
<br />notice of lira.
<br />NOW Sae SectioTi UMW for protection for
<br />certain interests t, tw .thojgh notice of lien
<br />Irtfp" ' by Se,tiar U21 IS fired Xith respect
<br />to:
<br />1 Setenttls
<br />2 Motor vabfc :tie
<br />a personal proper. j ; :ferried at retail
<br />e Personal prowlty p MAM in casual sate
<br />5. Personal pr00 "Iub(ebtedtopossessn.Y.'er
<br />d BNl property tax a M special uses$marr'insft
<br />7 RelldertNllproillrtysubjeMttoaneeha 'I._1,
<br />lion for certain re w, 3 and Improvements
<br />e Atrorney'e li/as
<br />g Cartel" tnsurl"tzri acts
<br />10 Passbook loans
<br />(g) RetNtnp Of Notts. — For p,,, -Wes 0? f!.',
<br />section -
<br />11) Gomm Fluk !— Uralsnolrclof lion Isrefiledtr.
<br />the manner prescribed ti, tnaagrio (2) during the required
<br />re" ling Period- Such r4f a Lm3htlla trailed as filed onM
<br />data Onwho it is filed (m accordance with subsection (p) at*
<br />die ax11irstlon Of such r W*41101,100:
<br />M Pikes For Fft — A noun of lien ref4d
<br />daring ft nqurse reffnng psnad small as effective only.
<br />(A) H.
<br />(1) such notice o fpsrrlsrefledintlaafOaln who the
<br />prior notice of lilew"hIK and
<br />(") In the CAN of teal pr0MM. the fact of Wiling is
<br />ehbNltl end recorded in an index to ton extent required by
<br />$911)aett1011 (f) (e), end
<br />(e) in say case in which. g8 days or more prlar fo rM des
<br />01 a re"M Cf MCI Of 11111 Wet suboaragrapn (A). the
<br />i;
<br />I
<br />Secretary received written Information (in Lett. rarnat
<br />WMribid In regulations issued by the SlittifUly)
<br />aitamllga Change loft "we r"Winea,IEi.netioe
<br />of curh Ian Is afsofrfedahsceordanasdthsubwno (rj in
<br />the Suit in which such random is Ideated.
<br />(3) Regottrd RM" i2 its CaN'
<br />Of any notice Of isle, ft Wao '(Mired rdling ps iW miles=
<br />(A) its OIh►yMr /Cried erMfing 3b Wye aftertile sry}'1t;sa
<br />CIS yprs agar the data of Ue aslesstrow at the ttei and
<br />(8) tMOneyarperiodtndtnper�rtleaxpiratlonot6ytttn
<br />after Me close of ton preeedngl cegttired rsfiffnp forged Pot
<br />such noun Of llefl_
<br />Sec. 6325. Release Of Lien, Or
<br />Discharge Of Property,:
<br />(a) ROW Of Lb& — subpct toy such,
<br />requilum a ftSeOW"aaytseaaatbe. the seCrOW$M
<br />Iltw 1 certifkta of reaW 0f any bee► {.posse with metes to
<br />any internal rnenue tax not last Nan X days of r 1te Gy,on
<br />Ol
<br />(1- liability Satisfied or therbicoable - The Secretary
<br />finds iMItM Ifabtiiryfetteafs0ue( tOatelNd, top11hor wfft am
<br />inthrest In rtspw sMreOt, has brat, fully satisfied or has
<br />become legally uratrio-A ie:or
<br />(Z) 9ondAMO) VII- TMnlsfumtthedto theSKMalygnd
<br />accepted by hrRa Wind shads corldiMned upon lM.S Mmen) cl'
<br />the amount assessed, together with all Infsrest :r rsdm l
<br />(wool. within ton time prescribed by law pncluantp aIVJ
<br />extension Of such stmt). and that Is in accordance Witt su(Se
<br />"QuInIM00110 seating tOtenes, COiWdiclat and farm of tfab0hd
<br />aild,huretlee charm. al may be swified by such regulations:
<br />Sec. 6103. Confidentiality and Olt:-
<br />claUre of Returns and Return hi,
<br />formation.
<br />Rollins fnMEMS Fdr Tait AdpoNie&On,
<br />PutOoeee! — .
<br />(2) Disclosure of smarrt it ctnta:31difp lien. -its nobaot I
<br />film has ken filedOutsulMTOMW ntf=11.theamountofIha
<br />�faMae �tioeseassl it Wt1t 51MSisyMd7lateeMidh
<br />has a rynt In ft � M
<br />rig" to such saw to Such Ilan or foram C!
<br />obtain a
<br />�I
<br />or
<br />IN (:
<br />r-1
<br />r> .
<br />01
<br />
|