|
� s
<br />SL
<br />E=toMpet cvael tl!Mrtut tts,rsnw Cods
<br />Sec. 63Z-t. lien For Taxes.
<br />If any omm:ium to pay amy tax hegiects or refuse to
<br />M IN MMV'W daMand, the amount (including any Inw' -
<br />aL aOQitiotta annum ad6tion to tax, or "mut tt penalty,
<br />tapow w;ett testy cesM feed Wray aurae In eddition thereM)
<br />SW be a Ilan in faux of the LWW Stain upon in property
<br />and two to property, whether real or personal, klonging
<br />towchwilom.
<br />Sec. 6322, Period Of lien.
<br />LNM meta data Is aptc M"y fixed by ;all, cas:ren
<br />WloMd by soarn Rt211 shill arise a1 the time the 7sretrrnint
<br />11 made and MUI Continue until the liability for the W
<br />"MM ('r a rudiment aMaihet the taxpayu SMUT cc,-o,
<br />much 1JAWAy). arswY -0 0 or WcW M uneMomme by (star:,
<br />of lapme aJ nttx,-
<br />Sec.6W. Validity and Priority Against
<br />!a) P11Ktnssrrs, lkft Certain lecuiu Persons. .
<br />W"k MKhMW8 LiN10 % And wLY*tlanf
<br />Li M IDIW1h, — TheNen iM/oetd bysectiOMMI'hall
<br />not M W" ae 00M any purchaer, holder of a security
<br />InfirMtmmrho les Ifenar, orprdgmmt Item Creditor until notice
<br />thereof which meat' Me reWtfrowto of subsection (D ties
<br />been filed by the Smeary.
<br />(o PtM ForFttttp Noda; Fom-
<br />11; theue For Filing - The notice reterrad to -,r ssD
<br />ewletfaet tef s+.4•iM
<br />(A) Under Dnd r Stall Lawn
<br />(it out Property - In the case of real property, in one
<br />Mewlthinthe State (of thecounty.or oft governmenlN
<br />tubdivlslon), as designaled by the taws of c to 5fa'.e. in
<br />whit» l" .Wit"M subject to the lien is srtufawt, eat
<br />(1)i ftw al Property - in the can U` personal
<br />prole -k WMtMr Unim or intangible. M 0" office
<br />within 0.. State (Of the coupme, W other governmental
<br />WWi~. is designated t*. ft +awa 01 such State.
<br />N which tht prwq snAjet' t3 the 11M is 4twM
<br />dr
<br />(e) vim aKril of obtrkl court • In f!M off;ct cf riti a rk of
<br />OM UMW U116 dbtrkt court fa the )udiciat d.met t7 vhtcn
<br />the Mo1r1Y aaftgect M liar K sih:/I10. wtbneve fe state flax
<br />1nOtby 4e dMgniMdaN atfiG efnlCh Metethe repuiranllnts of
<br />ewtb/ulgralh(A).or
<br />(C1 With Mcordar 01 Deeds Of The Disttic101 Columbia -1n
<br />the Ofllp 01the Recorder of Deeds of the Olstrittot CotumOla, tl
<br />the property subpct to the Ilea is situated In the oistict N
<br />QUIN&
<br />1
<br />Entered as Dwme."
<br />89-- 1016.1
<br />Gr3ntuf
<br />z crantee�..
<br />aQ htrtnreira
<br />STATE OF DiEi;�:�j�t;A.) o
<br />ID c
<br />soft
<br />r 'a9 APE 3 an'...? 49
<br />sK
<br />N ell,
<br />M Situs 01 iropiq Subject To tJtn - For pia M. of
<br />PregrAMS 11) AM (e). plogorty ehan Bet dw reed W toollavi-
<br />(A) Real rfop rev - in tre can oR Rat. property. It its
<br />phye:tai location; ce
<br />(e) Personal Property - to the taaecf faersn-al propalit",
<br />whether tanglb:e or fUtATJj& at. ft rtdprxs of ttry
<br />tupayerai the
<br />teseU.xtrw� csa'r{rwiq'iuj0.
<br />For pw" mofpwgrtafr (2)R?:fttrstiltarolacorpo 00.
<br />or pulrhNihip shall be tiMtnsd !o M toes praol a1:N :Ch•tt+s
<br />principal execOlve oMce of the busuwist is rotated sad the
<br />resider of a tixpayer ohm resirterwce is Witwit?e Whed
<br />stales snail be dented to be in the O11trlticc isAMBIa
<br />(3) Form - The rm, and co:L*j cd tee note
<br />referred to in sulmesrarr Jet shalt to grSalbed by the
<br />Secretary. Such aar -* 049 bt w14 notwithstanding any
<br />case, provision of la>,•rrtra'uding IN fc:'s. of content of A
<br />MW rl lion.
<br />Noes: See section 6323(b) for protection fWr
<br />COMM interests ci(dn tho,lph notice of Ile?
<br />Imposed by section 6321 Is filed with respect
<br />to:
<br />1. Secuntin
<br />2 Motor vehicln
<br />3 Personal property purchased at rata!
<br />A P row property purthaw in casual matt
<br />5. Pummel property su0(ected to poluas" Ilan
<br />3 Real property tax and $will taeeafnem liens
<br />Rnl antial progeny SAKI to nw:tranic's
<br />HIM for analm repairs and IMproveneno
<br />8. Aft"" hems
<br />0 Certain Intutancecontrwisl
<br />!a Passbook loans
<br />tp' AM" Of W iCl. —era OWNS" of this
<br />u IWI!
<br />r7r 2istlsrs) PJt1if .— CnktmnouaolLienlsnfiledin
<br />tfrt'tlanfer pres1,174 Ir paragraph (2) during the rpuired
<br />refiling,teriod, stM r:rirpr 31111nsha0 bt tristedu flkd ante
<br />data orroWch It a 1W t!n accordance with Subsection in) ao'
<br />ft 6V.19tfonofItch uirgperiod.
<br />(u Palace For FNtnp. — A notce a item refrted
<br />d>r UeanpWr/0re911npperiedattallbt1tNstiveonty-
<br />(A) d
<br />O) eYCG; cflanlsnfilbintMOfli:elnwh :ehiyy
<br />prior nsu" 0111" tesriled, and
<br />(It) In the Gee: ct real Pro.". the fact of fo`•):ing rt
<br />V1*W and rialat in an Index to the extent required by
<br />a-;facti�n (11 !t. f.'xl
<br />(81 In any can l9 Which. 90 days or Moto prior lathe date
<br />of a raffnng of nnnot Of eon uedN subparagraph (A), era
<br />Secretary rricalvb written Information (,a tsi- mama
<br />pwaulbod in rgulatlons Issued by Vir..*frary)
<br />conamirg a charge N the tupayeta rMldep�tt :? a notice
<br />of such If" Is also filed Inaccordance with f6iWon(o In
<br />du State In which such reafaence is Rand.
<br />(3) 91**W RIMN pa" — in the can
<br />of any notice of IMn. etc WM -Wuw rttilirg pri' means -
<br />(A) INoneytu period Nona 3O days slaw *8 "lion
<br />of 6 years after eu data of tha astesti err Ct r". U)t and
<br />(9) th10t1► yprparfndenanpwrithtltetx� :�stlora':itea
<br />aMr the close of the pno la's%rralred re4fi tt; pe;iat:tot
<br />such notice of lien.
<br />Sec. 6325. Release Of L.ie;+r( Or
<br />Discharge Of Property.
<br />(a) Mimi Of L IM► — Subiecl to such
<br />ngotatlero as tha tiecrttaty may p!ascroba the Staetuy aw
<br />W:Na eeflNlgte of R:tafeot ��ltrpettd wlNl ntepeetto
<br />Ivyintanal revenue tax not late-tftant0 isys sifter the day on
<br />whiG".
<br />V :_u!?Gr r satisfied or tanMorciaT>;t -0 Urmrj
<br />finds 11:4 fw:l& iiIifyfer ntaamtxx»aaesaed :lmgrNtrwfMaN
<br />interest m respect enereol, has been fully satisfied or has
<br />becomt legally unenforceable: of
<br />(2) Bond Accepted- There IsfumishedtoaneSecrt"SmIt
<br />accepted by terms Wild that Is condilloned upon the payment of
<br />the amount assessed, together with all Interest in rie""
<br />thereof, within the time prescribed by taw (including any
<br />extanslon of such time), and that Is in accordance with such
<br />re0uirtnNnts reletingto terms, conditions, and formof the bond
<br />Ara suroft thereon, a may Be specified by such regulation
<br />Sec. 6103. Confi&ntiality VMS-
<br />closure of Returns and Return In.
<br />for^..ation. .
<br />(M) ftdam of CNlNn FWW-ra and
<br />ROL" Ila0MIdI rt FM TIM Adflt lliMbsdotl
<br />PtIftlOaM. —
<br />(2l Discysureolamountofoutstandir ..y',ar .ccrrM adl
<br />film his het+l lot pureuantto section =Igj;:r* atuydffyet
<br />Outttaadiat itllyetlowt IlNStd br tuBn;iet reedy ale 9etNamd M
<br />any 0011M on turnbhn satY0lad * v vnw evidence Drat to
<br />Pat ■ rigflt in the property 800111 1'3 Will 14111 or Inftnde to
<br />obtains right in such properi j.
<br />r
<br />r't!
<br />r�rr
<br />�f
<br />'n
<br />� s
<br />SL
<br />E=toMpet cvael tl!Mrtut tts,rsnw Cods
<br />Sec. 63Z-t. lien For Taxes.
<br />If any omm:ium to pay amy tax hegiects or refuse to
<br />M IN MMV'W daMand, the amount (including any Inw' -
<br />aL aOQitiotta annum ad6tion to tax, or "mut tt penalty,
<br />tapow w;ett testy cesM feed Wray aurae In eddition thereM)
<br />SW be a Ilan in faux of the LWW Stain upon in property
<br />and two to property, whether real or personal, klonging
<br />towchwilom.
<br />Sec. 6322, Period Of lien.
<br />LNM meta data Is aptc M"y fixed by ;all, cas:ren
<br />WloMd by soarn Rt211 shill arise a1 the time the 7sretrrnint
<br />11 made and MUI Continue until the liability for the W
<br />"MM ('r a rudiment aMaihet the taxpayu SMUT cc,-o,
<br />much 1JAWAy). arswY -0 0 or WcW M uneMomme by (star:,
<br />of lapme aJ nttx,-
<br />Sec.6W. Validity and Priority Against
<br />!a) P11Ktnssrrs, lkft Certain lecuiu Persons. .
<br />W"k MKhMW8 LiN10 % And wLY*tlanf
<br />Li M IDIW1h, — TheNen iM/oetd bysectiOMMI'hall
<br />not M W" ae 00M any purchaer, holder of a security
<br />InfirMtmmrho les Ifenar, orprdgmmt Item Creditor until notice
<br />thereof which meat' Me reWtfrowto of subsection (D ties
<br />been filed by the Smeary.
<br />(o PtM ForFttttp Noda; Fom-
<br />11; theue For Filing - The notice reterrad to -,r ssD
<br />ewletfaet tef s+.4•iM
<br />(A) Under Dnd r Stall Lawn
<br />(it out Property - In the case of real property, in one
<br />Mewlthinthe State (of thecounty.or oft governmenlN
<br />tubdivlslon), as designaled by the taws of c to 5fa'.e. in
<br />whit» l" .Wit"M subject to the lien is srtufawt, eat
<br />(1)i ftw al Property - in the can U` personal
<br />prole -k WMtMr Unim or intangible. M 0" office
<br />within 0.. State (Of the coupme, W other governmental
<br />WWi~. is designated t*. ft +awa 01 such State.
<br />N which tht prwq snAjet' t3 the 11M is 4twM
<br />dr
<br />(e) vim aKril of obtrkl court • In f!M off;ct cf riti a rk of
<br />OM UMW U116 dbtrkt court fa the )udiciat d.met t7 vhtcn
<br />the Mo1r1Y aaftgect M liar K sih:/I10. wtbneve fe state flax
<br />1nOtby 4e dMgniMdaN atfiG efnlCh Metethe repuiranllnts of
<br />ewtb/ulgralh(A).or
<br />(C1 With Mcordar 01 Deeds Of The Disttic101 Columbia -1n
<br />the Ofllp 01the Recorder of Deeds of the Olstrittot CotumOla, tl
<br />the property subpct to the Ilea is situated In the oistict N
<br />QUIN&
<br />1
<br />Entered as Dwme."
<br />89-- 1016.1
<br />Gr3ntuf
<br />z crantee�..
<br />aQ htrtnreira
<br />STATE OF DiEi;�:�j�t;A.) o
<br />ID c
<br />soft
<br />r 'a9 APE 3 an'...? 49
<br />sK
<br />N ell,
<br />M Situs 01 iropiq Subject To tJtn - For pia M. of
<br />PregrAMS 11) AM (e). plogorty ehan Bet dw reed W toollavi-
<br />(A) Real rfop rev - in tre can oR Rat. property. It its
<br />phye:tai location; ce
<br />(e) Personal Property - to the taaecf faersn-al propalit",
<br />whether tanglb:e or fUtATJj& at. ft rtdprxs of ttry
<br />tupayerai the
<br />teseU.xtrw� csa'r{rwiq'iuj0.
<br />For pw" mofpwgrtafr (2)R?:fttrstiltarolacorpo 00.
<br />or pulrhNihip shall be tiMtnsd !o M toes praol a1:N :Ch•tt+s
<br />principal execOlve oMce of the busuwist is rotated sad the
<br />resider of a tixpayer ohm resirterwce is Witwit?e Whed
<br />stales snail be dented to be in the O11trlticc isAMBIa
<br />(3) Form - The rm, and co:L*j cd tee note
<br />referred to in sulmesrarr Jet shalt to grSalbed by the
<br />Secretary. Such aar -* 049 bt w14 notwithstanding any
<br />case, provision of la>,•rrtra'uding IN fc:'s. of content of A
<br />MW rl lion.
<br />Noes: See section 6323(b) for protection fWr
<br />COMM interests ci(dn tho,lph notice of Ile?
<br />Imposed by section 6321 Is filed with respect
<br />to:
<br />1. Secuntin
<br />2 Motor vehicln
<br />3 Personal property purchased at rata!
<br />A P row property purthaw in casual matt
<br />5. Pummel property su0(ected to poluas" Ilan
<br />3 Real property tax and $will taeeafnem liens
<br />Rnl antial progeny SAKI to nw:tranic's
<br />HIM for analm repairs and IMproveneno
<br />8. Aft"" hems
<br />0 Certain Intutancecontrwisl
<br />!a Passbook loans
<br />tp' AM" Of W iCl. —era OWNS" of this
<br />u IWI!
<br />r7r 2istlsrs) PJt1if .— CnktmnouaolLienlsnfiledin
<br />tfrt'tlanfer pres1,174 Ir paragraph (2) during the rpuired
<br />refiling,teriod, stM r:rirpr 31111nsha0 bt tristedu flkd ante
<br />data orroWch It a 1W t!n accordance with Subsection in) ao'
<br />ft 6V.19tfonofItch uirgperiod.
<br />(u Palace For FNtnp. — A notce a item refrted
<br />d>r UeanpWr/0re911npperiedattallbt1tNstiveonty-
<br />(A) d
<br />O) eYCG; cflanlsnfilbintMOfli:elnwh :ehiyy
<br />prior nsu" 0111" tesriled, and
<br />(It) In the Gee: ct real Pro.". the fact of fo`•):ing rt
<br />V1*W and rialat in an Index to the extent required by
<br />a-;facti�n (11 !t. f.'xl
<br />(81 In any can l9 Which. 90 days or Moto prior lathe date
<br />of a raffnng of nnnot Of eon uedN subparagraph (A), era
<br />Secretary rricalvb written Information (,a tsi- mama
<br />pwaulbod in rgulatlons Issued by Vir..*frary)
<br />conamirg a charge N the tupayeta rMldep�tt :? a notice
<br />of such If" Is also filed Inaccordance with f6iWon(o In
<br />du State In which such reafaence is Rand.
<br />(3) 91**W RIMN pa" — in the can
<br />of any notice of IMn. etc WM -Wuw rttilirg pri' means -
<br />(A) INoneytu period Nona 3O days slaw *8 "lion
<br />of 6 years after eu data of tha astesti err Ct r". U)t and
<br />(9) th10t1► yprparfndenanpwrithtltetx� :�stlora':itea
<br />aMr the close of the pno la's%rralred re4fi tt; pe;iat:tot
<br />such notice of lien.
<br />Sec. 6325. Release Of L.ie;+r( Or
<br />Discharge Of Property.
<br />(a) Mimi Of L IM► — Subiecl to such
<br />ngotatlero as tha tiecrttaty may p!ascroba the Staetuy aw
<br />W:Na eeflNlgte of R:tafeot ��ltrpettd wlNl ntepeetto
<br />Ivyintanal revenue tax not late-tftant0 isys sifter the day on
<br />whiG".
<br />V :_u!?Gr r satisfied or tanMorciaT>;t -0 Urmrj
<br />finds 11:4 fw:l& iiIifyfer ntaamtxx»aaesaed :lmgrNtrwfMaN
<br />interest m respect enereol, has been fully satisfied or has
<br />becomt legally unenforceable: of
<br />(2) Bond Accepted- There IsfumishedtoaneSecrt"SmIt
<br />accepted by terms Wild that Is condilloned upon the payment of
<br />the amount assessed, together with all Interest in rie""
<br />thereof, within the time prescribed by taw (including any
<br />extanslon of such time), and that Is in accordance with such
<br />re0uirtnNnts reletingto terms, conditions, and formof the bond
<br />Ara suroft thereon, a may Be specified by such regulation
<br />Sec. 6103. Confi&ntiality VMS-
<br />closure of Returns and Return In.
<br />for^..ation. .
<br />(M) ftdam of CNlNn FWW-ra and
<br />ROL" Ila0MIdI rt FM TIM Adflt lliMbsdotl
<br />PtIftlOaM. —
<br />(2l Discysureolamountofoutstandir ..y',ar .ccrrM adl
<br />film his het+l lot pureuantto section =Igj;:r* atuydffyet
<br />Outttaadiat itllyetlowt IlNStd br tuBn;iet reedy ale 9etNamd M
<br />any 0011M on turnbhn satY0lad * v vnw evidence Drat to
<br />Pat ■ rigflt in the property 800111 1'3 Will 14111 or Inftnde to
<br />obtains right in such properi j.
<br />r
<br />r't!
<br />r�rr
<br />�f
<br />
|