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<br /> .Excetpt�From Internal Revenue Code r�> StIGw Qt Pcoperty SubJeet To Uen-Fa purpose�Of s,�cQy,,,o�,�,�,,,,,,,r,m„�,,,�„�„,,,�,,,,�„
<br /> pa-a;-aD`s;1)a'�d(4),praperry sha!�be d9emed to be situated• scribed In repulatbnt luued 6y the Secntary)o0ntertdrg
<br /> SBC. 632�. Lien For Taxes t'�� Reat Properry-In the case of real propeny,et its a d�an9e h tJ�t�xy�r��n�idence,H a nWfp ot wd�Ym
<br /> Fhy��l IocailOn:a b tUo fiNd in�Opptdanee wilh auheecgon(I�H11M St�b
<br /> n�!+W►san Geb�e W pay eny tax negtec�s or�eluses:o P�Y l9) Peraona!P:o„�erty•In the case of Personal Property i�whiq����,y b bp�.
<br /> 1M f�rt»�Rer demand,l�e amaunt(ir.c�ua:ng an�ir;�;2gt,aa whether tang:b;e or Intangible,at tt:e res:Cence ot tha tax•
<br /> ditlatW�rtqunL addAion to tax.or u��saple pena',y.c�eu,er p�yar at the hme tlie ncCCO ol hen is fi;ea. ta�Requirod R�fillnq P�iod.—b an ore
<br /> wilh�ny cosM th�t rtuy aoauo in addtion therero)s1a!I be a Fcr purposos ol paroyrapA(2)(B),fhe residence o}a eorporaUon ot any npt:ce p1 pen,qb term YeqWred rofi!;rg pero8'tn6gn9.
<br /> �n in tava ot 1h�(fiited gtaty uppn all proporty and rignb to ev partne�ship shall pe deemed to be the D'aco at wn:cn the priro (A) tna ene�ear ng ys exqr�yp�
<br /> O�operlY�x�hethlt nat a pN1oiW,pebng,ng co sucn person. cipai execu�lve o'Bce of the business ls,��cated.arb the rez• Y P�d endi 30 da �,7erC,p
<br /> t' denco ot a taxpayer ntaso �es�once �s �s�thout tha Unitea ot 6 years aRer the daM ol the assessment ot tl�e ta�c,ar.d "
<br /> �. v�7�, Period Of Lien. State;shail be deemed t0 Oe In the Dissd o�Cotumhia �B) Ihe one•year penpd endire w@h the pxptraL'on of 6
<br /> (3) foan•The torm a�d cron;ent o!me r.ot�re refe�red W Yearo aYer tty close of tre precetlirg required re:�ing period
<br /> ' Unbss anoCNr daN b�qcficalty bzed ey!aw,tne ben�m• N s:�.:ctan(a)aha�Co pre�c�•betl Cy the Secretery.Such �or suCh no5ce ol I�en. �
<br /> posed Oy aedion 632t�i arise at ine t�T:+Ih9 d"aSBSSTB�� il�•.:.:5 G!Lt:l hw u:ri rnRvithe�a..ei..v�_n..::",�.:.�c:.o:;,.:.r�� �:..
<br /> :r�ie.nd ai:�cor�:�rum�me caonrty ror�ne amx,��o'-+ figa�din�the to7m or con!cM of a n�;ite of fien. ,eC. 6.`�.5�Release Uf Lien Or -
<br /> assessed{or a JuCpment aga�nst the ta.�aye�w s:n9 0�c!s�;,n Dischar e Oi Pro e �
<br /> � B�bi�Ay)Is satisfetl Or beCOmes unenfarceaC:e by reawn of tapse NOtB• See section 6323 b for fOt@CtiOn 9 P �'
<br /> a ti++•. • ( ) p ca>Release Of Llen. — s�e�,w�,���-
<br /> for certain interests even though notice of Gons as Ihe Secretary may prescnbe,u,e secr,�,y,Snen�ve �
<br /> $'3C. 6323. Validity and Priority Against lien imposed by section 6321 �S tiled with a certificate of rebase ot arry lien imposed with respect to any
<br /> r e s e c t t o' i n t e m a l r e v e n u e t a x m t l a t e r I A a n 3 0 d a y s a R e r tl i e day on ��
<br /> Ge rtain Persons. P wh,�,. r�
<br /> c.�Purehaser's Holders Of Sseurlty In• � Sec�rr.as It) Uabihry Satisted or Unentorcrabte-The Secretary 6nds r-
<br /> tQf@ttS, Mechan�c's Lienors, And J u dg- 2_ ti''.r'.'h'�zs tnat the iiaDirry tor tne amount assessed,t o gether�v�th e ll i n- ; �—
<br /> ment Llen Creditors.—Tae Gen�nposce by sect:on 3 ?er�cna:Propc�y F;,rcn;sea o;r.tad terest in respect thereol.has be9n tulty SaUSfied or has becpme �
<br /> 8321 ahall not Ce vald as a a�nst an < Per;or.a�Fre;.e:y D����359d In casuai sa:e iegairy unentorceabie;or ;
<br /> 9 y pu�chaser,ha:de�of a � p2r,c�al pr�°'f s;.b;ectetl to pcssossey i�en (2) 9ond Aocepted•Therg is fumished to the Seaet ar,d t�
<br /> �eurity lnterest,meManic's I�enor,cr judgmeM�en cred�tor untii �Y
<br /> 6 Rea�C��;,erty e:x an�seet�3i a559;;m2n;�en5 accepteG by him a bond that i9 Conditioned upon the payment
<br /> �odee fhereol�+,nich meet9 Ne reqwremenu o�suOSecbon(� ,. of the amount as595agd,topether with all interest In resp9q ;�
<br /> A�been filed Dy the S9eretary. %. Res�.,ar.;:at p•�perry s:,e�eci to a mecnaroc's
<br /> :.en tcr c�er,a,n repai�s an��mp�o��er..ents thereot,within Ihe ti�te preuriCgd by 18w(neluding eny exlerr �
<br /> 3 :�.;r9y's 4ens sion ot suct+timg),and that Is In eaordance wilh&uCh requlre�
<br /> cq Place For Flling Notice; Form.— 9 Letia��nscra�:ce co��•a�s ments re�ao�to terms,conananr,and torm ot me bond and : ��
<br /> (1)Place For F!ing•The nocce re!erre�ta m subsecbon �� °3u�K'�a:s surehes lhereon,aq may De speeified by such reguWdons. k�
<br /> (8)Sh211 be fi'etl• .
<br /> t�) u�e�swce��s ;9. Reilling Of Notice. — For purpOSe9 of th�9 SeC. 6103, Confidentiality and ;#��
<br /> m Rea��ropeny•m�ne case ot rea�pro�erty,�n one Se���• Oisclosure of Returns and Return '' �
<br /> (ofHce within the State(or the cocnry,or omer govemmental .+� General Rule.—UnIe55 rh;�c9 0l hen iS r8fi43d
<br /> subdNlsfon),a9 designated by the laws of such State, in m t�a nanr.er pres�r�bed�n paragraph(2)d�ring tha requ�red Information.
<br /> whleh'the�operry subJecl to the Gen�s sauated;and re`�::ag cs�:oa,sucn r.�uce et t�en sha!i ee trea�ed as f!ed on (k) Dlselosure of Certaln Returns and
<br /> " f) �►PwPQm-�n 1he rase of personal prop• me da;e on v.n.cn�t:s ti:e�p�accor�ance v:,tn subsecton(��) Return Iniormation For Tax Adminlstra-
<br /> eAy,whether tang�ble or intang:b:e,in one otl;te wr.h,n tne a':�r tha exp�;at:e ot�uch re1��:r,g periotl,
<br /> SWte(a the counry,or omer governmemal subCms�anl,as tlon Purposes.—
<br /> de�gneted by the�ar.s ot wctt State,in r.Aich tho�ropo�y !2) Plaee For FitMg.—A ret¢e o:5en re5:ed dur•
<br /> i SubjEet to the 6en fs S�tuated;or rg!hA'e�.�red rs`'��^y peca;s'a:�e e"ac��.e or�y- (2) Dsc'os�re of amount o�ostsWne�ng i�en-d a nobca ot
<br /> (B) Yldh Cbrk U1 O;stncl Co,.�•in the or.,�e ot tr.o c�erK a� :�• �•sn h�s tee�fiied purscent to secU�n 6323(!�,tr.o amount ct
<br /> d ttr urited Ssates o.sma eoun�or me��a.c�a�a�su�:t in whiC� o� scch��:ce c'isn�s reS:eo•�;he ofl:ce��wh�cn .tio outstanC�ng obhgatwn soeuretl by sucfi lien may De Cudosetl
<br /> IM p�Op�rty Eut�Jed to rAn is s%N82ed,wfiene��er tne Sate has �a pnor nouce os tyn was fied,and tn arry per����������;,�����
<br /> �nnt by taw tlesqr�ateA one olf:ce wh!ch mee;s the reG❑:rements (� ��t�e case o1 real property,tho facc ot ref�img�s he has a right In the propehy aubjea to such Gen or intenC�W
<br /> . d tubperayraph(A),or � e^;ered end recorded in an inAex to Ne ex�?nt reqwred by obtam a rght In such propeny.
<br /> (C) W,h Recoraer OI Oeeds Ct Tne D�strict 0�Co`cTS�a• scbsedan(q(4),and
<br /> - tn the oilfoe ol the RocorCer of Da:ds o1 ihe Orstr:ct cf Cc�cap,a. !B)�n any case m v.h�ch.90 tlays r.mo•a�r�or to the aate
<br /> A tlie popeny suD;eel to tr.e::en is srtua:eo m:,�Ca:cct of o'a re5:.rg ol no::ce o'i�en cr�c•�s•.b�a•a3ra;h(p�,�e
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