|
<br />
<br /> ~nlered as Document Nb. c./ l
<br /> i o~
<br /> 88-1 0 61 59' &
<br /> a: G""tor~
<br /> Z
<br /> 0 Cranl~e~
<br /> - N"merlcal~ Z
<br /> e;- STATE OF NEBRASKA) oj!; p
<br /> ft) OOUNTY OF HAl.L ) ~ ::I
<br /> 0 r
<br /> - ;I
<br /> ... ~ 'GB NOV 11 All 10 25i
<br /> m
<br /> )C
<br />~ ... 9~:. ~~.. ~
<br />a- S. CD'
<br />'i
<br />'" I :::I ReG: OF DEEnS
<br />.z
<br />! f
<br />iI 51.
<br />
<br />EIc8fplI From Inltmll Rlftftua Code
<br />
<br />Sec. 6321. Lien For Taxes,
<br />" IITJ Plraotl lIabl. to PlY .n)' tu nI(IllCtI Dr refuAI to
<br />!PIJ dlIllmt .her ll.mand, Ul, amounlllMlul1Jng Ill' intlr.
<br />III.lddItlonalllllount. addition 10 tall, Dr .......bl. pen.lty.
<br />IllgIthIr with anr COItIIhaI may accrue In addition lhIrtto)
<br />ItIaiI bI I II", In f'VOf at !hi United Stalu upon III property
<br />and rightllO Pf'Dlllrty, whIttIIr ruJ Of Plrlon,t, bllonglnv
<br />II IUdI penon.
<br />
<br />Sec, 6322. Period Of Lien,
<br />UriIa InlIthIf dl1l I. tpIClflcIUy 'llld by I.., thI lI.n
<br />iIDpoNcI bJ IICUOn 1121 wlllrl.. .1 the tllTll thl ullumenl
<br />illUde and Ihall contim.II n111h1 liability' tor the amount IG
<br />......, (Dr .luqmant a;ainIt lhI wpaYIl' IIlling DU1 01
<br />aid IlUIIlty) II utl,'1ed Of bIcornn unenforcubl. b)' mlon
<br />DfIaPllDfllmt.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />
<br />III Purchatn, Holdm Of 8IcurIly In.
<br />
<br />IIIIIlI, IIIc:IIInIc'I LIInorI, And Judgmtnl
<br />
<br />LIen CrIdIIcn. - Thill," Impel'lll by HCtIon Il321IhaIl
<br />not bI valida IgIInII an, P\I'thUIr,Il0ldar of llICUI'lt)'
<br />~mKfIInIc'.lIlnl1r.orJlIdgm.ntll."mdltoruntllnotlCt
<br />tbnaf whId1 1NIt1 till l'IQull1mtnll of ,ublectlon If) ha
<br />_nlodby"~'
<br />
<br />en PIK8 For flUng NotIcaj Form,-
<br />
<br />(II P\ICI For FlIlng - Th. notlce t.l.rr&ll1O In lub-
<br />......11l JliIlI.. nlld .
<br />(A) Under StatI Lan
<br />~l RIal ProfMIrty41n IhI tall 01 tI.1 property, In on.
<br />oIfIcI wllhIn ltlISlItIlor 1h1 courrty. at OthetgDvwnmanll1
<br />aubdMllon). U llulgn.ttd by 1IIt l,wl 01 luch SlIItI, In
<br />whichthl prDpIrtJ' IubfllCl to thllIlnll Illu.ted;lnd
<br />III) PnonII Property . In thI cu. at ptrIaRll
<br />PfOI*tY, IrhIIhIr tlnglbl. or Intangible, in DIll offici
<br />wltftln thI SlIlI (or thI coun1y, or othtr QOYlmm.ntll
<br />lUbdiYIIlonl, AI dalgnl.tld by the I... at IUch SlItl,
<br />Inwhldlthlpro",rty.ubjtc1lOfhAlltnlllllulled;
<br />or
<br />(8) Wlltl CltrltOl Dlttrlct Court4 In !hi onlce ofthl tl.rlr: at
<br />IN UnII1l1Stmldlltrict courttorlhlluditlal dlstrlclln whIch
<br />[!II prol*!J subject 10 Il.n it slluIlId, wlull'ltv.t th. SUltI hll
<br />nottlylndnlgn.lId OM afflClwhlchllll8h I'" ttQuu,m.r.I. at
<br />SiltlDnDfIIlIlIAI,or
<br />It) WIth Recgrdlf or Deldl 01 Tht !)jltnc:1 Of Calum011 .In
<br />tt.t afftcl DI' IhtRtcordltor Dttd. at Ift.DIslrlct or CalumDII, II
<br />1IItplalllrty.ulti~l:lth.ll.nl"IIUlIId In tnp Ol'tlrlCl 01
<br />Columbia.
<br />
<br />(2) Situ. or Property SubJIC1 To UI1I - For purpolll 01
<br />plr.graph'Uland (.), OtOptrty ,hili bI dMmlXl 10 bI.lrul1*'.
<br />(A) RaIl I'toptrty - In tilt tuI of till proPll1Y, at Itt
<br />pIlyalc:allocallon:or
<br />IS) PlllOnal Property. in thI tuI Dr pmonal prDpIlrty,
<br />whllhtrtanglbllof Intanglbll,'ltI'IImJdtl'lClo1th1
<br />tIxpIp,.lthetlllllltllnotlclofllanllflllcL
<br />Fotpurpol" of paragraph l2) ,81, the mlll.1ICI at .corporatlDfl
<br />or ptrtrl.IlhJp Ih.1I bt llHmld 10 bllflI plac:t .t which the
<br />princiPII 1'lCIIllvw afflce of 1M bullrwuII 11lCI1Id. and 1M
<br />rllld.ncII 01. tup.yerwho......,d.lICI I. wllhoulthlUnlttd
<br />Stat.Ih.1I be d.mld to blllllht Diatrlct of CoIumblL
<br />(3) Form - ThI 10rm IIMl contini 01 the notlct
<br />ralllTlCl to In lublactlon III .h111 bI pl'llCf!bId by tilt
<br />SectItIry. Such nolk:l IbIU bI .,.11d notwlltttlllldlng any
<br />olhlr provlllan 01 I.. ra;.rdlng thI torm or content DI' I
<br />nG1IClloflltn,
<br />
<br />Nol.: See s.cllDn 6323(b) fD' prDtectlDn IDr
<br />certain Interests even IhDugh nDllce DI lien
<br />ImpDsed by sectlDn 6321 Is lIIed with respect
<br />ID:
<br />
<br />1. Stc:urlll..
<br />2. Uatorvehlcl..
<br />1 PlrlOtIIlpropllTYP\lrdlUlclllflllll
<br />.. Pmonal proPIfIY plRheld In CIIuli nil
<br />5. Plrson.lproperty '1IbllCltdtapollllsorylltn
<br />II. RdJ property tulnd _II aueurntnt UIM
<br />7. Atlld.ntl,l propeny .uDjtc1IO I mlChlnlc'.
<br />lI.ntorClrtllnrapalrallllllmpro....mln1I
<br />I. AnatnlJ".llw
<br />i. ClrtlinllJlurallRcantrJ,r;IJ
<br />10. Putboaklolnl
<br />
<br />(01 R.flllng 01 NoUca. - "', "'...... .r ",.
<br />Imlan-
<br />
<br />111 Glntral Aul.. - Unl"l notice 01 lI.n II raftltd In
<br />thl manni' prucrlbtd In parIGraph(2) during IhtrtqulM
<br />rafJUngPlrlod;.uchnoIlCloflllfl.ltlllbll1IIttcIufllBdontht
<br />ll.ttorrwhlch It 111I1.d (In lceorl!tntt with lubHCtlan (f1111t1f
<br />IfltlllplratlonDl'SUctltlfl11nllPlrtod.
<br />
<br />(2) PIICI For Filing. - A nalia of lien retnld
<br />durlnllthltIQulttdtlfmngpttiOCl.M1l1b1If1It1IVlonly-
<br />(AJ II.
<br />(II .uchnoUctofllenl.rll'iltdln""oMleelnwhiChlhl
<br />prlarnatlctollitnwulilttl.ancl
<br />(iJ)lnthlcallafrnlpral)llly.thtflctaftlllllnlll.
<br />'"I,m and rKordld In .n Ind.. 10 "" nt.m flQUlrtd by
<br />5ubnclian (II '4/. IlId
<br />IBllnlnYCllllnwhlc:h.5IDd'YIDrmallPllcrlctr.dlt.
<br />Oil tlfHlng 01 natlCl 01 h.n uncl".utlplrIllTloh 1~1.1"
<br />
<br />SIentary I1CItVld wrlltln IntormaUon (In 1tlI IfW'ltIW
<br />pracribtd In 11Qu1I1tOrll luuId bJ 1ht SIc:ntIrJ)
<br />concernIng. chang, In IhlIupQw'a rakltnct.ll . notIot
<br />olluch Illn II .I'D flIld kllCCDrdlllCl with IUbIIcUan (tJ kl
<br />1hI Stata In whldlluch rakltnCI b11Dc11td.
<br />
<br />(3J R&qlIlrH R.lIIng I'eIIod. - In .. _
<br />Dr any noUce DI' IIln. thl1ImI "rIqu1tld rIIIl", perlOd" men.
<br />I.) ...........poriaclmdllllllDcIayI_.._
<br />of e parallbr IhI dall 0' 1hI....... at IhI tax, and
<br />(B)lI'ltoM-YlUperlodendlngwllhthlllplrltlonollyura
<br />.n.r Iftl clan of thI pl'lCldlng raqulr1d rJflllnQ ptrlod for
<br />luchnotiCloflllft.
<br />
<br />Sec. 6325. Release Of lien Or
<br />
<br />Discharge Of Property.
<br />
<br />('1 R..... or 'LIen. - _ .. ...
<br />ragulaUOIlIU thI SIcrItIry !lIlY praatbJ. thI SIlmary JbalI
<br />IIIUII certtflcall Dr rall..orlll1lltn ImpoIId"",, rapa ta
<br />III)' Intlmall'IVWlUI tu ",llatar t1W13) dip aftIr 1M day on
<br />which.
<br />III Ulttllll1 Sltllflld 01 lNnton:ubIe . The SIcra1aIy
<br />flndl that thlIIIIMU" lor 1hI amaP.ll1I1111Hd. togIthw willi aD
<br />Inllralt In mPtCl thlrtOt, hu bien tully IItItIIlCI or IIU
<br />bICO"" tlgllly Untnforcubll: Dr
<br />(2J .....-"<t. TIII"'.tumllhod....~1IIlI
<br />Icctptld by him. bond thlll1 conlllUonld upon tfII PI,"*" at
<br />!tit amount UIKIIll. IOQIIhtt wIItI iiI IntIrIII In fIIPICI
<br />tbnof, wllNn Ittt t111l1 prncrlbld by In (tnclvtllng 1/1)'
<br />.ltInllon 011uch 1Jm'l, and IttIIllln ICCOntlllCl wlthluclt
<br />tlqulremtntt raflUna to IImt1, c:ondlUanl. and ronn of 1M &nil
<br />and IUrttlU thlrton, u may bllIlICIfiIll bylllCtl flGulatlOl'\l.
<br />
<br />Sec. 6103. Confidentiality and Dis.
<br />closure of R8turns and Return In-
<br />formation.
<br />Iii DIICIoeIn 01 CIItIIn Rllulllllllld
<br />Rllum Inloimlllon For Tu AdmInIltntlon
<br />PIIIpDIIL -
<br />
<br />121 DI.cJa.Uf1otlmalUllataUIIllndlnglllfl..ltlnoIIClof
<br />lI.nhllbtllnIUKloutlUantlalllCllonl323(f1,th.lmounloflhl
<br />Oulltlnlllngabllglllan.lCurldby.uchll.nmlybtdJtc:Jandlo
<br />an)' perean wha furnilhn IIlltfKtary .rlltln hlll'naII IhIt hi
<br />hU''''hlln""""Ity'''"11Ct''''CIlIl"orl''''''''''n
<br />-..-.-..- U
<br />
|