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<br />1 COWran Let east Revenue code
<br />",'
<br />. Lien For Taxes
<br />e any parson tiebla q my any tam mg,90 a frattatae to pow
<br />the astir after da "I* arnout (roj*y any Iraertsl ad-
<br />d o w afrr m nedaoft b0, or NNW* pnetpr, VOW
<br />writ sfpr aorta Qat fhratr aoatn h o,tdaon tharab) suss a.
<br />ptopMb, uhdrallw faY or OMewaL q b etrct pagan.
<br />Sec. 6322. Plata Of lien.
<br />t,Ahlaw atthaerat tfaN ie eptofigtlb Rxad ter la,r, the ban inr•
<br />pond by "CrAn 6321 w emits at the tans arse ass" ant
<br />to ^tads and So we A u.'wt ate iabfirty for ttN WhOwt 50
<br />mom (aaF rAm'Awfift atatpawa,tskv061dwch
<br />t �IeaataledatNaorsr4Gw >anroruacubyraa+onaapse
<br />6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchaser'ss,, HOldets Of Security in•
<br />e��sr^aa�_Mechenk's LNnor' � And Judg-
<br />mod I.len Cmdit&—TM ten ftow by sautes
<br />�.J am do not be valid a SWO" pvamer. tu45, Of a
<br />mtuarat>rm,.Nd- 1<aiwiQ.GTftRiyr wgCw.NNML I
<br />ftoepa Lhasa oft from ft Of "Won (1)
<br />J tits bean aw by" saar'ar)r.
<br />(m Place For Filing Notice; Form:
<br />(1) Pbm ra faq • TM noia re%-rw b in subsadon
<br />(a) dW be fled-
<br />y W Urrdar SW Lava
<br />m RW Ropaeb • rn the etas of het: prPxrN• m arts
<br />a o1e6 w" flit sale (a ft courtly. or out govemmentai
<br />cab vm(on). as daat. -I d by me laws of such SSa:a, in
<br />efytb: a s proprfy wj*d to 9e Len m siaua:ed. and
<br />(f! f omno Pcwv • in ft Case of persoraf prop•
<br />arOr. *No* tatgb'.e er air, -A, in one office w+shn ttte
<br />stag (a the cacdt, r: ad: :t go,re,mmarral subd "on), as
<br />d*WXed by de i tud. s0 SI-M m %mw the pveny
<br />atmjea to 111A Son 1D WZZ(-' of
<br />(3) 15;@h Gent Of, 01:0F Court -M the o °,ce of 1"a 69tr
<br />d thlUYrz!d ,3I2o tY L ".e t d G31 C,SNCt ur w` Ch
<br />the.ytVo4• Lid a: rear» a huate4 whenever the State has
<br />not b)t'Lwr'uwa�mld gp7-211ce wta nee'•s the requirements
<br />of PAP*6r;p*. A, cc
<br />(C) tlPeh Ae6xcsr (2J. e-es DI The Difict 0' Cckft!a-
<br />in tfe oft attire Rwn:'d:: CSeds of the District Of COV-I L
<br />fr the pmpjr!y st.&Act to -s Iran is situated in the Dstnct of
<br />io r3ot a;
<br />a r
<br />n
<br />0e
<br />LM
<br />g a - ', rtL t^,�`,..a�.)�r c�ra �¢�4�ty'i�:�,ti~'a)fJ,'��u�kf 9'az•�t _
<br />r. ' '�r-t tnciitnLar
<br />eta n cn +• ,
<br />•t
<br />h. ('•A Ti
<br />VN
<br />n
<br />s•
<br />tV'7
<br />(E) Sets of Roperty Sub)ed To Um • re ptfrpow of
<br />p111,aPhaU1 std ( <), propart), tfhat bedeenadbbeeauard•
<br />(A) Rw P,op.nlr • (n ttre Lase d seal pfoDwb. >M rm
<br />DMf►taf leaden: a
<br />(rail r'stfaal Ptoparq • in @a Cate a pwwwj (flop".
<br />W'w batapA a Iny,g6-w at v0,ee as 0! h taa-
<br />P414W al tta %-A rtes WAS d "ran is bra&
<br />raptxpandpanCact+l2l t8). "acetidn +�eaoaapaata+
<br />apasT ")oa d1:41Mnrr MeftLaoss afthemspre
<br />CO asmmms ofte d ft Lwatrnts a WIV& and ft nei-
<br />One Of a M ayer whose m$46 -' e is n6fhaL. 7a Uyew
<br />saw auto be dashse I b be in ea D &W of �QUin�i
<br />(3) For, • The form end cor -nt of CIe MNM re -M as
<br />in su2sectm (a) OW be Msait%! by -9 SM-dM .: a`'
<br />W441 I-W be mm notvr7attrtdly airy otnr vwlll 1 ; ae
<br />WAMM ft form or was 4 of a rotes a ien.
<br />Note: See section 6323(b) for prolpction
<br />for certain interests even though Mice of
<br />lien imposed by section 6321 is fled with
<br />respect to:
<br />1. sev uni es
<br />2. Wor ver ae
<br />3. 4ra01al pt*erat P:M-LOC11 at re's.!
<br />s. Persow p opedy Puy' astad in ci.,aa ace
<br />S. Persoril M061t1 SA4Ced t0 pos- 5 --4:'Y fen
<br />9- FTai pm *q im arj BfR-m oC a•+ , --
<br />7 Resdni"_al pt-oly 9::b.-xl a a mamma c-s
<br />fin for cereal% RR.ant. and LrOtbcemG"v
<br />8. Morneye Isms
<br />9 Cerunvurazt*cr
<br />10. Patsbock lcaro
<br />(g) Refiling Of Notice. — For prpuu of tee
<br />U=n
<br />(1) General Rule: ur ess wze of can a nF.ad
<br />in d•e rarne• Crosm -w Ln paagtaph (2) Cara me squired
<br />te: -•,g Cerod. s:cn nave of ,gin srwl to reared n Ved on
<br />1.9 Ga:o on nr:n r.0 tod la a=tave T„yh stUercO (Q)
<br />as• :•a elp r=n Of such r&xog perO&
<br />(2) Place For Filing: A rlec, a Ien ret_af Crr-
<br />ug t a requ.ted te'•`ag Paned Shit be e'.•e,)re Cr'f -
<br />A)
<br />t•I !'JCII !Y7� CI 1w Ls ra`.ed *' ;:'e C:Sc3 an t IVv
<br />:rte R'tor nonce e 1w trait f..ad. and
<br />(,) to"case ct real Cm; rq. cve act of reCxg is
<br />enered a.•d recorded in an hoax to' tTP ww.l requ!red by
<br />scbseMn (Q (e). and
<br />(H) in arty Cane m witch. 90 Cry$ a 1=0 ;r1a tP the dab
<br />of a ,sing of noxw of t en mast subCa.' ;-ae h (A). Oro
<br />V
<br />saatllary reowae aeltwf ti ale+at)o0 (� ((v a.n+r oa ; i'.:,:
<br />eheLed h fsOuiesar I111aad hr tits 6aT'dA*i oarosntYp ' ' 'i!;�`�, ::,
<br />�aiafrpeNbt�, pstR>ltnetlarx�ia'K�Cldlafotrfan I•,';''lr£ ;5,.,"-
<br />Y ateo fffad In amoodam" wan ateaarW In In
<br />in each suds naadva re
<br />Cl/aff Period.— I 'rsr
<br />e....� .u.... K b ctla 1 c
<br />W to mrysr wW w&Q dtrya
<br />of a yaan aulw % due a ft mauanrant of to Im aM
<br />A the woysar paAOd oft with tree artpiltalm d 6a;,.
<br />years atfrrea Leese d Its pncadstO faalfed te,fil0 padod y. `: -' • - . '
<br />for such no%$ d *m C_
<br />Sec. 6325. Release Of Lien Qt!':.
<br />Discharge Of Property'', .,: ` ''
<br />(a) Release Of Lleir — ste(aa b such fta A, ' f,'
<br />rant rm ttr Saaatary may praaoDe, tte Ssrxetry atW tasters : %' �.. ,
<br />e art is a ratan a any tan at+pofad osier rasps, b ally ;. .. '
<br />irCemai MW&,a WA �x.'at thm 30 days attar ft (W on
<br />which
<br />mitt tt» tad y fm ft arma Assessed. MOaNa► 311 ir, F
<br />tense N respsd Canes. P.ts tfaan tole aa5sftad a Nit tfacmhs) `�. • ".
<br />eGaiY erheMacsebk: a i r, ... .
<br />(2) Bard Accepted•Ti"Is 1u WW b ft SO Maly std
<br />aonaad by sum . had }that m oardteaed wit+ 1!a paytrro •.:• ... - -_ -_ � ... •: � :.� •— of tta ormaaht all"" topseer wrier am= = n ,MW '.._..rte - -
<br />nand. watti,r the lira pessaibsd by law (ftk Q arty U*V-'
<br />aim Of audit tire). end ft Is In docor"VII osier atxh fsgistt
<br />martin relic" to tamm cmd m. and tan of tta bard tad ; )r•. y .''; ' ;
<br />Stur'as ft mw. as my to spsd6ad by such hrsputatbra °. % : t•; :t:
<br />Sec. 6103. Confidentiality and
<br />Disclosure of Returns and Return
<br />Information.
<br />(� Disclosure of Certain Returns and
<br />fttum tMornation For Tax Adminlstra•
<br />U= Purposes,—
<br />'t2) D°sdosure of amaan of atnnr&v wa-4 a n*0 a
<br />:I,c twit bean "ed pursuant to section GWM. Lute mraaa d
<br />.�Y :Lt."StBrY.:ng O &awn "=red by such Lan may be deceaed -
<br />tZ Cry Pat= %ft trmiwas $"aMy "tarot mAdance tfat
<br />rte in a right in ea prWV ab)tcf Io such Wn or W rrde 10
<br />obtain a rW In such property.
<br />• � , . '• •.ter ,' j.4 .
<br />a
<br />(E) Sets of Roperty Sub)ed To Um • re ptfrpow of
<br />p111,aPhaU1 std ( <), propart), tfhat bedeenadbbeeauard•
<br />(A) Rw P,op.nlr • (n ttre Lase d seal pfoDwb. >M rm
<br />DMf►taf leaden: a
<br />(rail r'stfaal Ptoparq • in @a Cate a pwwwj (flop".
<br />W'w batapA a Iny,g6-w at v0,ee as 0! h taa-
<br />P414W al tta %-A rtes WAS d "ran is bra&
<br />raptxpandpanCact+l2l t8). "acetidn +�eaoaapaata+
<br />apasT ")oa d1:41Mnrr MeftLaoss afthemspre
<br />CO asmmms ofte d ft Lwatrnts a WIV& and ft nei-
<br />One Of a M ayer whose m$46 -' e is n6fhaL. 7a Uyew
<br />saw auto be dashse I b be in ea D &W of �QUin�i
<br />(3) For, • The form end cor -nt of CIe MNM re -M as
<br />in su2sectm (a) OW be Msait%! by -9 SM-dM .: a`'
<br />W441 I-W be mm notvr7attrtdly airy otnr vwlll 1 ; ae
<br />WAMM ft form or was 4 of a rotes a ien.
<br />Note: See section 6323(b) for prolpction
<br />for certain interests even though Mice of
<br />lien imposed by section 6321 is fled with
<br />respect to:
<br />1. sev uni es
<br />2. Wor ver ae
<br />3. 4ra01al pt*erat P:M-LOC11 at re's.!
<br />s. Persow p opedy Puy' astad in ci.,aa ace
<br />S. Persoril M061t1 SA4Ced t0 pos- 5 --4:'Y fen
<br />9- FTai pm *q im arj BfR-m oC a•+ , --
<br />7 Resdni"_al pt-oly 9::b.-xl a a mamma c-s
<br />fin for cereal% RR.ant. and LrOtbcemG"v
<br />8. Morneye Isms
<br />9 Cerunvurazt*cr
<br />10. Patsbock lcaro
<br />(g) Refiling Of Notice. — For prpuu of tee
<br />U=n
<br />(1) General Rule: ur ess wze of can a nF.ad
<br />in d•e rarne• Crosm -w Ln paagtaph (2) Cara me squired
<br />te: -•,g Cerod. s:cn nave of ,gin srwl to reared n Ved on
<br />1.9 Ga:o on nr:n r.0 tod la a=tave T„yh stUercO (Q)
<br />as• :•a elp r=n Of such r&xog perO&
<br />(2) Place For Filing: A rlec, a Ien ret_af Crr-
<br />ug t a requ.ted te'•`ag Paned Shit be e'.•e,)re Cr'f -
<br />A)
<br />t•I !'JCII !Y7� CI 1w Ls ra`.ed *' ;:'e C:Sc3 an t IVv
<br />:rte R'tor nonce e 1w trait f..ad. and
<br />(,) to"case ct real Cm; rq. cve act of reCxg is
<br />enered a.•d recorded in an hoax to' tTP ww.l requ!red by
<br />scbseMn (Q (e). and
<br />(H) in arty Cane m witch. 90 Cry$ a 1=0 ;r1a tP the dab
<br />of a ,sing of noxw of t en mast subCa.' ;-ae h (A). Oro
<br />V
<br />saatllary reowae aeltwf ti ale+at)o0 (� ((v a.n+r oa ; i'.:,:
<br />eheLed h fsOuiesar I111aad hr tits 6aT'dA*i oarosntYp ' ' 'i!;�`�, ::,
<br />�aiafrpeNbt�, pstR>ltnetlarx�ia'K�Cldlafotrfan I•,';''lr£ ;5,.,"-
<br />Y ateo fffad In amoodam" wan ateaarW In In
<br />in each suds naadva re
<br />Cl/aff Period.— I 'rsr
<br />e....� .u.... K b ctla 1 c
<br />W to mrysr wW w&Q dtrya
<br />of a yaan aulw % due a ft mauanrant of to Im aM
<br />A the woysar paAOd oft with tree artpiltalm d 6a;,.
<br />years atfrrea Leese d Its pncadstO faalfed te,fil0 padod y. `: -' • - . '
<br />for such no%$ d *m C_
<br />Sec. 6325. Release Of Lien Qt!':.
<br />Discharge Of Property'', .,: ` ''
<br />(a) Release Of Lleir — ste(aa b such fta A, ' f,'
<br />rant rm ttr Saaatary may praaoDe, tte Ssrxetry atW tasters : %' �.. ,
<br />e art is a ratan a any tan at+pofad osier rasps, b ally ;. .. '
<br />irCemai MW&,a WA �x.'at thm 30 days attar ft (W on
<br />which
<br />mitt tt» tad y fm ft arma Assessed. MOaNa► 311 ir, F
<br />tense N respsd Canes. P.ts tfaan tole aa5sftad a Nit tfacmhs) `�. • ".
<br />eGaiY erheMacsebk: a i r, ... .
<br />(2) Bard Accepted•Ti"Is 1u WW b ft SO Maly std
<br />aonaad by sum . had }that m oardteaed wit+ 1!a paytrro •.:• ... - -_ -_ � ... •: � :.� •— of tta ormaaht all"" topseer wrier am= = n ,MW '.._..rte - -
<br />nand. watti,r the lira pessaibsd by law (ftk Q arty U*V-'
<br />aim Of audit tire). end ft Is In docor"VII osier atxh fsgistt
<br />martin relic" to tamm cmd m. and tan of tta bard tad ; )r•. y .''; ' ;
<br />Stur'as ft mw. as my to spsd6ad by such hrsputatbra °. % : t•; :t:
<br />Sec. 6103. Confidentiality and
<br />Disclosure of Returns and Return
<br />Information.
<br />(� Disclosure of Certain Returns and
<br />fttum tMornation For Tax Adminlstra•
<br />U= Purposes,—
<br />'t2) D°sdosure of amaan of atnnr&v wa-4 a n*0 a
<br />:I,c twit bean "ed pursuant to section GWM. Lute mraaa d
<br />.�Y :Lt."StBrY.:ng O &awn "=red by such Lan may be deceaed -
<br />tZ Cry Pat= %ft trmiwas $"aMy "tarot mAdance tfat
<br />rte in a right in ea prWV ab)tcf Io such Wn or W rrde 10
<br />obtain a rW In such property.
<br />• � , . '• •.ter ,' j.4 .
<br />a
<br />a
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