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<br />Elctlpll From Inltmll R.nnut Code
<br />
<br />Sec. 6321. Lien For Taxes.
<br />
<br />IIanypellllnlllbltta p'r In, lu nt;lech or r.11l5lslo
<br />Ipa,thlU/IIIlftlJ'll,mlnd.thlamounlllllCludlngln,lnllr_
<br />IIl,aodlllonal.mounl.lddlllonIDlll,or..Hu.bl.penalfy,
<br />tlllllthlrwlrh III)' COlli ItIllml)'ICCIl,/I lnlddlUOnlhlftJo)
<br />JhallbllUtnlnflV010lthtUnlltdSIII.llIpon IJlpruperty
<br />and rlghb to Pl'DPllrt)'. whItIltrrll' or plrtonll. belonglllQ
<br />talUChPlrJDll.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unlnl .nolNt dill JI .peclfiaU, find by I.w, IhI !illl
<br />IIllpOIId by dC1Jon 13211h1111riH IIll'lllllml1hllulllmlnl
<br />"made and 111&11 contlnllt unUllhl UabUlty '01 lhI amoun1 so
<br />IUIIIId (or I Judgmlnt aGain" II'le Iup,)'I' .rtllllll out 01
<br />luchIllblUty)I. 111JIIIDllorboc;omllluntlllorCllbJtby rluon
<br />01 fapH of IllTll.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(.) Purchlltr'., HoIdtll 01 Stcurlly In-
<br />........ lIoch1nlc'. LItnoII, And Judgl!lllll
<br />LIen Creditors. - thill," Impoltd by mtlonUZl,hlll
<br />notblYllJllulCllln.,&ny Illnh..."holdlr of. HCl.lr1fy
<br />IIlIWIIL IllICIIInIC" lllnor, or ludllmtnlll.n crldllar unlll nollCl
<br />thnof .Nth mMtl Itll rtqulrtmtnl. of ,ubllctlon If) tlu
<br />bMn fllld by till Secrttary.
<br />
<br />10 "'- For Filing Nollct; Form.-
<br />(1)P1actForFlItng.TII.flOUctr,IIII,ololnslIlr
<br />lKtlon('llhllIbllfil8G.
<br />(AI Und.rSIII'lI..
<br />(II R..IPnlptrty-lnlhlcu,olrtllprop,rty.lnortll
<br />offiCi wlthlnllltStllI lorlhtcolUlTy.orOlhtflloVlmm.nlll
<br />.Utldtvlllonl.lJdIl1Ilnalldbylhtl'.lol.udlSI.I.,ln
<br />whlChthtprapenYlllbltctlOUltlftnlSl111l1l1ll;lnd
<br />(III "-nonal Proptrty. In Ih, cu, 01 Plrson.'
<br />property. whIttlel 1IR11lbl. or lRlIlIIIlblt. In Ont offiCi
<br />wJltlln the Sill. lor Iht counly, or otller goy,rnment,1
<br />IUbell.,.ion), II d.111IRlIIll by lilt 11.1 Ollllcll 51111.
<br />In which lflI prllplrtjl SUbjKl 10 Iht lien I. ~t1ullcd
<br />"
<br />(BIWlltlCI.rkOlDlltrldCol/f1-lnlhtoHIClollhecl,rtol
<br />ltl.UnlIldSlIllIlIlIIrIClcourtfatfh,jullfcl.JOislrrctlnwhicll
<br />tnlIpropIrfy lubj'c1foli,nlllnu.lld. whcn'v,r In, Stll'hlS
<br />nol by IIW Oulonll.o Ont cthct whICh meel. Ihe rtquIIEmer.l! 01
<br />Mlp'fJllraphIAI.ol
<br />leI WlttlRtCOnl"OIOeellIOlTlleDlstflcIDlCOlumo,a_ln
<br />lIltOnIClOf""Racard,rotDttllIOlln.Dlllflt10ICOlumo,a,11
<br />lilt PIOptrty IUOl'ct I~ lne IIIn II IIIulleOln In. Df';Jr,CI 01
<br />Cclumlll'
<br />
<br /> i:nrered as Decument No. c- od .
<br /> 88-1 0 5 9. 5 0 10'/ -
<br />Z Granlo, ---..LJ-
<br /> Gralllie
<br />0 Numer1t~ z
<br />-
<br />ri' TATE OF NEBRASKA) SS !"
<br />CD OUNTY OF HALL ) c
<br />'"
<br />0 i
<br />- jI
<br />~ 88 HDU It AM 9 53 i
<br />>C
<br />r- 52",v~~^"
<br />CD'
<br />::lI Q"G: or OfEOS
<br />
<br />i
<br />!f
<br />II'
<br />
<br />s
<br />
<br />ii
<br />
<br />...
<br />~
<br />!!.
<br />
<br />12I Sflul Dt Property SubjlC1 To U.n - For purpoMl Of
<br />plnllrlphll1llndl4l,PIOpertylhlllbednmllllObIIl11Ulm:!_
<br />(~I Rul Property. In 'he ell. 01 rllt Pl'Optrtv, .1 Its
<br />phplcalloeallon:ol
<br />fOl Plnon.1 PrOpllrty . In ItlI CUI 01 peqanal proPll'lY,
<br />whllhlr tI~lbr. or lnlangllll', II tilt rnlCl.flCI 01 thI
<br />tuP.ytrlll!llUtnllIlInIlUClofUIRI.flllll.
<br />Forplltpll."olp"'\I~phl2l181.tIl.tIII1I'IlCIIOI.corportUon
<br />llrp'f"IftlflhlPIIlIJl be d_mld Illblt!lll pl'ctatWllJdlltlt
<br />prIntJp"IXBCllltVlOfflceofllllbuJlnn.I.IOCItId,andtl'll
<br />ro.lcl.nc.ol, tuplytlr whlllt rald.net II wlttlOUl rhI Unllld
<br />SlItll.hall be clHmld to bIIln lhI Diltrlct 01 Columbia.
<br />(3) f1lrm . Till form and contini of lilt natlel
<br />'.ImIll 10 In IUbllctlon (" Ih.n be prtlCrJIlId by till
<br />Stcrtllry. SllchnotlCl.hallbl'l'lUllno~ltIatandtnglTl)'
<br />Illtltf provillon of law rtOlldJng Ihl form or conl.nlol.
<br />nollCl01 lI.n
<br />
<br />Holt: See socllon 6323{b) for prolecllon tor
<br />certain Interests even though notice of lien
<br />Imposed by secllon 6321 Is flied with re.pecl
<br />fa:
<br />
<br />, Slcurtllu
<br />l MlllOrllllllcl..
<br />3. PlraonllproptrtypurchUICI.frlt1l1
<br />t PtrtonalprOplrfyp\ll'tllllldtncuUllul.
<br />5. PlftDltllproPtrfy,ubjtmdtoPOU.,lOryll,n
<br />fl. Re.lptoperfytu.ncIlp1Cl.I......mtnlll.n.
<br />7 Rllld.ntJIJplOptny,ubltcttllI mlth.nJc',
<br />IllnfllrClrtlJnnpallll1llllmpftlVlm.ntI
<br />8. AttoIMV'.lltllJ
<br />II, CtrIIlnlnlur.nc:tcontr.cu
<br />10. Puslloo~llIlnl
<br />
<br />1111 Reflllng or Nollct. - For purpam 01 W.
<br />ltellon-
<br />
<br />11) Genlrat Rull. - Un!... nolltt DI U.n I. timid In
<br />till m,nner prlli;rlbld In parlllfaph (21 Ourln; Iha raqulrtd
<br />ft!llUllgPtflocl.auchnaIIClOlti,nsh.Ubtlflat.ollldlllonttl.
<br />O'tlonwnlch II is tiled (InaccarOanctwllhSUbllctlonlll/.It.,
<br />UII upirallcn of such ttltlltlll Plflod.
<br />
<br />121 PIKe For Filing. - A nolll;t 01 ti,n r.1ll1ll
<br />dunng ItIt tl;lIlm r.fJlJ~ ptrl9llS"'111 a ,ttKllvlonly.
<br />(AI If.
<br />IIJ luchnOIIClolllanl.lflllltdlnth.onlClfnwhlcllln.
<br />Ilflor nOllCI of lIln wu rtltll, Ind
<br />(III mth.ClJlclflll prOj)lrlr.lhll IIClDlfelllme II
<br />'1'11ereo.ndfltOrdtcllnlnfIMlUIOth'UI8f1llfDUII1l0by
<br />~ublfCllon lh 14). ano
<br />IB! In anyclllllllwhlch,9Dlllysor mDflbffol 10 In! Ollt
<br />Dl.r.llIi"llolnDIIClOlll.nunMrluOlllr'Oflbhll&.l.lhl
<br />
<br />Slcrlury ralvld wrltttn Infonn,Uon (In Iht II\IIIlW
<br />prncrlbld In l'IOullllOfll Iallld by Iht SIcrItaty)
<br />COhl;lmlnlllchangtlnthllUPI}'It'IraIdIncI,lf.nctlClt
<br />01 IUePl IIln I, .110 fJItd in acconlancl1rfUt aubucUon (l) In
<br />IhISlIttlnwhichluclJtllldlllCtll1ocatld.
<br />
<br />(3) Roqullld RIfting Pwrlod. - In .. ...
<br />ofan,notlClOfIIln.UlIbrm"rlqull'ldrtflllngptrlod"lllIIIII_
<br />(Altlllon..,..,pertodtndlnglJdayllflerthlupltatlon
<br />or II yura .l'!Irthl dab ollhlllllllml!ltOfthltu.1l'Id
<br />(8) Ihtoftlo,lItPlrlOCllndlllllwllllllllupll'lllonolll)'llrl
<br />IthrrllldollofthlprICIdlngnqulrldrannngperlOdfof
<br />IllcllnatlClofUII1.
<br />
<br />Sec. 6325. Release 01 Lien Or
<br />Discharge 01 Property.
<br />I~ R..... 01 LIon. - ._ III .udl
<br />ngulaUOIII U 1llI Stcntary ml)' prncrtbll, tha Secmary I11III
<br />1111111 Clrtltleel. of III.... at Ill)' lien Impoudwlth raplCtto
<br />1ft)' Intimal rmnu, t&I nol 1'11' IllIn J)hyti al'tIrthlClIJ an
<br />.""".
<br />(1IUablUtySl.U.flldor~t0rc:aab6t_ThtSlcrtllry
<br />fJlldllhalthllllbllltyforthalll'lllll'lllllllllll,totlUllrwllblll
<br />Intltl.t In rapect thlrIOl, hu r.n fuUy IIIIsfIId at IW
<br />bIcolnlllalllyuntttlorcubla;or
<br />12I BonlIAeclPlld.Thltllllt.mUlPltdtollllSlcl'ltaryI/ld
<br />.CClpltdbytllm 'bond lhal I'CDl'llIJt/oIllll uponlhtpl)'RlIntof
<br />tI1I amount ....1IlI, logllhlr wlltl aU In1IrII1 In rapICI
<br />thartof, .Iltlln the tlflll pracrlbICI ~ la. (1nCIudlng anr
<br />11III1JIonaf.uehtlm.j,lndllllTl.lnlcconlancaWIll1.uch
<br />rMIUlflm.nlltlIIIJ/lOIOllrtnl,condltlafll,anclfarmOfIhtIlOnd
<br />1"lI'UrttJU ttlIlIlln, II m.)' tlIllpICItlld ~ IUCIl noul1llona.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure o' Returns and Return In-
<br />formation.
<br />(0, DIocloIu,. of CWIn RIluIlll ond
<br />Rllum Inlormatlon For Tu Admlnlltrlllon
<br />PUIpIIIIL -
<br />
<br />(ZJ Dllcloluraol.mounloIOUllt.m1lnlllllft..lllnollcaof
<br />h.n II.. llItIn fUld pu!Suanllo IllCIlon D23{'I, lllllmpunf pflllt
<br />OULlllnl1lngO!llloaIlOnllCUl'ldbJlllldllllllm.~btIlIIelOMdIa
<br />In)'PlfIOnwllafumISf'lI..IUlflelorywllnan.vld.ncalll.tlll
<br />IIlIlflllhllnlll.propert)'llIbJlCtto.ucllillnorinltrHllto
<br />cbtlln.nllnllntuchprOlllrfy
<br />
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