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<br />EIcaIptI From Inltrnal R,""ua Code
<br />Sec. 6321. lien For Taxes.
<br />
<br />If any PlrIOn nabla 10 PlY any to "agllett or rl1\111110
<br />'pay l!llIll/Ilt ,her dlmand, lht amounl (Including any Inllr-
<br />at, .tdltlonal .mount. addition 10 tn. Dr .....I.bI. plIrWty,
<br />tDgIthIfwlthqeGllIthatrnaylccru.ln.ddltlonlhlntol
<br />ItIatI be .. II", In fa'Of ar till UnJtld Stites IIpon IU praIM",
<br />I/lIll rtghllkl prapertv, wtlIttltrreal or penonal, btlonolltQ
<br />IOIUChPlrlOO.
<br />
<br />Sec, 6322, Period Of lien,
<br />
<br />UnIaI analhlr d." i. IpItltlt&ll, rtled b, II., ItIt IIln
<br />IntpoNd by IIttlonfllUIII.lI .rlN allh.IJInI tlll,,,'"manl
<br />III'111de and WlI contl"ut ootll ttIt liability tor IhIlmounl 10
<br />UHIIId (Of ajudgmlnt against tht tllPlyt( IrlllllQ Dul at
<br />II.IdIlllblllly)lllItI.,illlorblcomnulllnlorcllbllbyrlllDn
<br />Dflapllofllmt.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons,
<br />
<br />10) PurcllaMn, HoldIII or 8tcurllr In-
<br />
<br />........ Ihchanlc'a LIontn, And Judgment
<br />
<br />LIen CrtcIItora. - Thalltn Impoltll by IlGIlon 11321 ,hili
<br />not .. valid IS a;aInsl any porchulr, hold.,. 01 .. IlClItlty
<br />InIIfNl.lMdllAlc',nanot,or JudomanlUln creditor until "OtlCl
<br />lfttrIOrwtllch lnIlItlt'll rtQuirtmlntlllJlubSldlon(fl hi'
<br />boon nlod by l!lo _ry,
<br />
<br />10 P*8 For Filing Nollct; Form,-
<br />
<br />III Pilei for filing. lh. notlCl r.flTrtd to In sub-
<br />ICUGn II) ItlaII III nlld .
<br />(4) Undtt Stili Lan
<br />(II Rill Property-In Ih, CII. at r'll property. In on.
<br />om... within thI SlItt lor the &Gunly. or oUllr govll1\mentll
<br />lubdlvll!orq.U,cfulgnlttdby 11M I... or auchStllI,ln
<br />which tIW proptrty IUbtld fa thlllen I, .ltUlted; and
<br />III) Plrsonal Property. In Ih, CUI of Plnonal
<br />property, whither tal\G1bI1 or IntInQlbl., In OM offici
<br />wllllln 1111 5111, (or trlI county, Ot atll.r gOVltnm.ntal
<br />lubdiYlllonl. U dnlgnalld by the I.w. 01 IUcn SlIll,
<br />In whlCtl UlI property lubjtct to 1he lien II situated;
<br />or
<br />(8) Wilt! Cltrk Ot Olltri~ Court -In the offiCI of tht clerk 01
<br />till UnllId Statu c1llllitt court lor thllulllclll dtllr't1ln whiCh
<br />1I'lIIIfCIPIftY aubjtc1lC1 IIln is sItUated. .~nevlr Ihl Stlte till
<br />nottlyllwdnlgnlted onellfflClwtllchll'!flltt till feQulrtmer.11 01
<br />sitbelnartpfl(ll.or
<br />(C) With RKordtr Of DIed. Of TII. Dlstnct Of CarumQI' . In
<br />the offICI DI tlllRIcordtl"ot DlICI. 01 thtDI.lrlC! of tarumOI..1I
<br />IhI ptoOlrtJ auDjItt ti \hI hlTlLS 'llu'l!td In ln~ DI;1I11:1111
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<br />f2l SlIus or Propllrty Sub/ectTo Uen - For pUrpoInof
<br />p.,.graphl(ll and (41,proPlrtylhIU bedumldtobl.lluatld.
<br />f"" Rul ProPlrty. In 1M call of rl.1 proPlrty. at III
<br />phplClIloutJon;or
<br />(BlPeraonIIProptrty.lnthtWlofCltnonalIlfGPlny,
<br />*htth., langlbll or Inllnglbll, 11 IhI mldlllCl 01 the
<br />tuply.rlllhltlmlthtnoUClofll.nllflltd.
<br />Forpurpo,.. 01 paragraph (2J IB).II'lII1.ldtnCtof lctlrporltlon
<br />Orplrtnlrthlp "'all be dllmld 10 bllhepllcellwhlctllhl
<br />prlnclp.11XlCutlve offici of ItlI bullllll. Illcatld. and ..
<br />nlldlnCtol.IIlPIY'fwhollmldll'lClll.lthoutlhlUnlIld
<br />Sill" ,h,11 btdtltllld 10 btln the Dlttrid 01 ColumblL
<br />(3) Form - The form and conllnl of tha notice
<br />rtfImd 10 In lubllctlon (II shill be pfllCrlbId by 1M
<br />SlCrIlIry. Such nolitl ,hill bI valid notwlthll.ndlng an,
<br />oln'r prOlllllon 01 I'. ngardlng lb, form or tontlnl of .
<br />oollc:t01 Uln.
<br />
<br />Noll: See secllon 6323(b) for prolecllon for
<br />certain Interests even though notice 0' lien
<br />Imposed by secllon 6321 Is flied with ,espect
<br />10:
<br />1. Stcurlllu
<br />2. lIotarval\ltlu
<br />1 PtflOnllptOlllrtypurchUldllrtllll
<br />4. PlrlOnllprOPll1Ypurcnlll<llnRlll.I..t.
<br />5. Ptrsollllproplrty,ulijtcttdIOPOllluoryll.n
<br />e. Rill proptrty tax Ind ,plClal UIIum.nt ItIl1I
<br />7. R..ldlntlalptopeftylubjlCtlalmlChanlc',
<br />UltIlorctftllnrtpall1andlmprevemlntl
<br />l Anornl)"llIlnl
<br />9. ClIrtalntnauratlCllcontrlctl
<br />10. Pusbooklolns
<br />
<br />(,I Riming 01 Notlct, - For pur"... " !hI.
<br />netlon.
<br />
<br />111 General Aul.. - Unl.., noUct of U..I, rtfUllIln
<br />IhllfWlnlrprtlCrlbllllnparaartph(2)durlnath.~ulrtd
<br />rellllngptrlad;luchnoltclofll.n,nallbolrlllldufllldonltll
<br />dll10lTWnlchllllfllldllnlceordlnClwlthlubllc1lonjfnlftlr
<br />lh..lptrattonofluchreflUng period.
<br />
<br />(21 PlICI For Filing. - A notlCl of lI.n rllllld
<br />Ourlng till flClulrlll relllln; plrlDd IhAII lit llMtclh,. Dnt~.
<br />{AI II-
<br />(II lucnnoUttotlllnllrlfllldlnlhroNlctlnwhlchtlll
<br />pfiornOlictofll.nwufllld,lnll
<br />IIlJlnthlc:allolrlAlpfOplrty,thtfaclOlrtlillngJI
<br />Inl.rldanllrocardllllnAnlndllllollttu.tlntnlquiredlly
<br />SullllctlOnlfll4J.snd
<br />lBI tn"n~CII'ln.hlch.iOoaYlo'mDrtpllortOlhrdlll
<br />all rlflling 01 nllliCl 01 Iltn unci.,. subpAragraph IAI.1tlt
<br />
<br />~""!Tcd 95 Document 1110.
<br />
<br />~~,~~~se
<br />G"ntue
<br />Numerttal ~
<br />STATE OF NEBRASKA) S~
<br />COUNTY OF HALL ) I:
<br />;I UI
<br />'aB H~V 17 An 10 zs f
<br />
<br />9:4:: L,...J
<br />ReG: OF DFEOS
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<br />SecrI'lIry I'Kllvad wrlthn Information (In thI IftIMIf
<br />pl'llCflbld In l1gulatlona laUld by thI SIcrIlIry)
<br />collClmlng. chanDlln1hl tupIyIr'a mldltlcl, tll noUce
<br />of IUch Iltn II alia filed kllCCOldll\Cl wll!! IUbllCtlon (I) In
<br />ltII Stitt In whldt ludt mJdtra II 10CItId.
<br />
<br />p} Requlm RallIng PtrIod. - In l!lo ....
<br />of any notlceaf 11In, Ihtllrll'l-raquilld r1flUng plrlod-lIlIII\I~
<br />(AIIht ant-YIIr plrIod .ndIng 30 dip attar thI upirItIon
<br />al e ytIf'Ianar tha dill af.......1fIIftt or. tax, I1ICI
<br />IBllhlan.,..rperIOd.ndlna wllbthlupll11lDnaflyelrl
<br />.hlrthielollo' ItlI Pl'lCtdlna rtQulrtdllfJllngparladfOl'
<br />.lIChnollCla'Uan.
<br />
<br />Sec. 6325, Release Of Lien Or
<br />
<br />Discharge Of Property,
<br />
<br />I" R..... 01 LItn. - SIlIIjtcl .. """
<br />flQulll10nlll thl SlCl1t&fY ml)' prucrlbt. tht SIcntary II'IIU
<br />IUUII cartlflcat. 01 "I.w 01 any IIln Impoltd wlthrtlplClto
<br />any Intimal flYI/lUl1U not lit.- than 30 dlYS aftIr 1hI dly on
<br />wIlldl.
<br />(1J Llablllty SltI,nld at tkltnforcutlll ~ ThI SIcIItIl'y
<br />Ilndllllltlbllllbllltytorthl lmallllllllllld.to;l1!lIrwlthlL-
<br />Intert., In AI*' thlrtof, hu bIIn filII,. IIUIfItd or hu
<br />bKorne'lIIJlllyul'llnfol'CAbIt;or
<br />(2) land Accaptld ~ TIItrt I. fuml.hId to U111a111ry Intl
<br />aCClpltd by him I bond thl'll condlllal\ld uponthl payttllfltDf
<br />1M amount ullUld. tDQtthlf willi all Intnd III rapid:
<br />Il'llttOf, within 11'11 tlm. pracrJbtd by law (Including any
<br />utlnllonofluchtlml),lndrl'latlllnaccordlnClwltttauc:tt
<br />rtQulrtmlnll r.lltlng 10 IIrml, condltlonl, and farm of tI'II doDd
<br />.ncllUflUn It\IrtOn, u m.y b1lptclnld by.uch fIIIullUonl.
<br />
<br />Sec, 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation,
<br />Ik) DlIclotult 01 Certain Rllumlllld
<br />Rllum Inlormltlon For Tu Admlnlllrltlon
<br />PUIpOIII. -
<br />
<br />(21 Dtar.lolurlollmounlofoubllndlngUan.-Jf.nollcaof
<br />Itln hll betn iliad pUflu.ntlo IId!on1l323Ul,lhl.mountaflhl
<br />oulltlnlllngollllgallonllCUflllllYluchlllnmlyllIdllClOIICIto
<br />any perlon who Iurnllh.. IltllfKloI')' .rlllln IlI'ld.1'ICI VIIt I'll
<br />h...rlghllnthlprllptrty,uIljtcIIOluchll.norlntlnd,to
<br />obtllnarlghlln .~ch proplrty
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