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<br />E1cerpto From Inlemll Revenu. COOe
<br />Sec. 6321. Lien For Taxes.
<br />
<br />..it I", .. If Inl' perlon lilb!'lD II'Y anI' tu negll~b or Illlus~s to
<br />.>" /1:~~~:,~: :I:u~~~~n~~il~~'t:::.n~/~:::~:~~::
<br />~r.'rirlthlnycoslJlhttmaylCtlll.fnadl!ltlonlh'rllol
<br />~:I:~t:~~~'.V~,D:':~~I:I~~I~er~~~:tl~:f:
<br />10S11dlpersoti:
<br />Sec. 63i2. Period Of Lien.
<br />
<br />Unln. another 11111 Is lpoclllCIUy IlIad by 1.._, lhellln
<br />Impand by 1,,!lonm1 shill ,rill It Itle Ume Ihe ASsessment
<br />Ismldl.nlllhallconllnuellllilll'letlabilllyforlhelmoWltlO
<br />I!lImd (or .judgment.lllinsllnl Illp,ver .rlsing oul 01
<br />tllchUlblllty) II IltlJlt!ll or becomes unenloruible by IllSon
<br />01 l.pse 01 tlme.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />i,::.. (.) Purchae(l, Holden 01 Security In-
<br />'. tons... lIechlnlc'l LIenOJl. And Judgment
<br />~ "~' j ~t:~ ~~~D:;l; :~Iyl!:~~~:~.d ~Jl::~~in~:;I~
<br />~.: "lntwut,mtellanlc'lollenor,or/udgmtntllencrldltaruntJlnotlCl
<br />",,':' " ihlttor _/'Ilcll mettJ Ihe requlrem,nts 01 subsecllan II) IlI5
<br />l{- "'I!.i!inflfli~t!llsecrellry
<br />:1:~~' .~: Iii ~lor Filing Nollce; Form,-
<br />~('.' ~:rt l<,:(1'I'~r Fllln;. Tne nallce 'eferred 10 In sub.
<br />-;.~t=~.;
<br />~t.J':-!j.:,'rj(l)"'~perty'lnthetlStOlrUIPrDPerty,lnane
<br />'~'r~ ~w_I"\n1th 51l1e{or Ihe county, or alhtlr ;ovemmenal
<br />'. .:'Iu~l\fl1if!~ t1Uj;~.aled by the IIws 01 suCh 5111e, In
<br />. '-ll!fi~l~ttte~~=~~ p~:~/a.l~nllet~~S ~'~~:Ie:i a~:rsona!
<br />prD(lIf1y. whelher IIflQlblt or Intlnglble. In 01'111 ollice
<br />willlln the Slile lor fhe county. or alher governmental
<br />SUbdrf'ISIOn), as deslgnlted b~ Ille Ilws 01 such Slale
<br />In WhiCh Ille prolltrty sublett 10 the tlen IS sllullell
<br />or
<br />(nl Wilh Clefk 01 DislnCl COUf'1' In theoflice 01 lhe clerk 01
<br />1tI1 United Stitu 1I1stntt court lor Iheludlcril 1I,slm:l In which
<br />Iheprollef1~subJeclla lien Issltuilell. wMnevellheStaltnas
<br />nDlbyllwlleslllniledoneclllcewhlchrne"'lnerequlfeme~lsol
<br />~Jbllirlll!'lllpn(M.or
<br />ICI WllhRecalllerDIDeellsOtTheD,sllltIOtColumo,) In
<br />11le olllce 01 Ine Recorller 01 [)eetls 01 Ine O"lrlt1 01 ColumOI;, d
<br />llle plolleny suolect 1) Ille ben IS sl'ualell m ln~ Qi'.lr,~1 of
<br />~tlumbla
<br />
<br />EntoT"i:I ~, l':l"~"m"nt Fh
<br />88-1~693
<br />Granlor
<br />GI'RII!e~
<br />Num~rlcal A~/T"
<br />',TE OF NEBHASKA) ss
<br />UNTY OF HAl.L )
<br />
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<br />50
<br />".
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<br />ii 2.
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<br />
<br />121 SlluS Of Property SubjlclTo Lien. Fcr purpo... of
<br />paI'lQrJDI\sf1l.andI41.pfOptl'Tysll.allbedOllmllftoblsl1ull8d.
<br />IAI Rill PrDtJlrty .In Ihe CUI 01 rell proptrty, at lis
<br />phYllcIllOUlJon;lIf
<br />(8)~fJDnIIProllllrty.lnlhtt:l"011l'raon'lpI'llpetTJ,
<br />.M!hlr tanglbllor lnlJnglbtl, lIlli' r"lllWl~ of lhe
<br />l.uplYltatthttltlllthtnotlcl 01 Iltn Is lIIed.
<br />ForputPllsnofpll'Igrtp/Tl2J<BI,lh,rnIIlInClollcorporaUon
<br />or p.annel1ITJp shall bllIuml(l10 beth, placa.alwhlCh Ibt
<br />prl/'IClpal UltlJlfvl office 01 thI business Is locahd. and Iht
<br />resldenCI 011 wp.aytr Illlu. ,"ldlllClt. wlltloullh, UnltlCl
<br />Statu slllll bI dHmld tll be In Ihl Oislrlct 01 CoI~mbl.,
<br />(3JForm. Thllorm Ind COnTenl olth, notice
<br />tlIferl1l1 to In IUbnctlon (II 111111 III pr..crlbtd b~ till
<br />SeeI1Ilary. Suc" nalicl sh,ll be vIlId notwithstanding Iny
<br />01"" provi!lan 0111" reg.ardlng Ih.lorm af conllnt 011
<br />rrrticaofUln,
<br />
<br />Nole: Ses soclion 632.3(b) for prote.lion for
<br />certain interests even though notice 01 lien
<br />Imposed by se.lion 6321 Is flied with respect
<br />10:
<br />1.5KurltJu
<br />2 MClorwhltlflS
<br />3, PtrtOnaloropertypurdtuedlll1tlU
<br />.. PerJolllJpropertypurthuldlnwullule
<br />5 Per1analprDptrlYSlIbjectlllloponworyllen
<br />Ii RlllpropertyllXanlllpKllluaeSlmentlltnS
<br />7 ReSlllentIIJproperty!ubJtCltll.mechanl~'s
<br />lien lot certain repllrs and imp~ements
<br />H Anomey'sllens
<br />g CenllnlnsutlnctlCOnltitt5
<br />10 P.ubocklo.ns
<br />
<br />illl R,flllng Of Notice. - FOI purposes al Inls
<br />settlon.
<br />
<br />UI Gene,.1 Rule. - Unlm noUca 01 lien Is lellltdln
<br />till mann!! lIfutnbellIn p.ttlgraph 121 during the requind
<br />'~Illlng pellclI. such nallce olllenshlU be treatell aslltell on 1111
<br />lIiteonwhlchll1sllleCltlnaccordancewllh5Ubs~CI!anI1IJi"er
<br />thtlf!lpir.lll~lJI5Udlfeli1lngperloll
<br />
<br />(2) Place For Filing. - A nallte 01 hen relllell
<br />lIunngIMreQullellrelllmlllltri01l5h.lt!btIelleCllveonl~.
<br />lAIII.
<br />hi sucnnollceolll~nlsrehledmtheolllcemwlllchlhe
<br />lIr1ornollceolllenwasllled,anll
<br />hlf m Ine as! alltal pro;>eny.lnetactatlellling IS
<br />~lltered anllltco/lIellln an ,netel to the ellenl "qulrell bV
<br />~ubsecllon '11l I_I. and .
<br />181 m ilny use In which. 90 lIays or more pow 10 the lIate
<br />01 a rehllng 01 nOhce ollt~n und!l' SUbpitlgrollllh (AI. thtl
<br />
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<br />P~G: Of OFEO~
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<br />Socnllry rlIC1lvDcl wrlnln Inlormallon (In thl mannlt
<br />prlJcrlbld In ngullUons Inuttl II) the SlCrtlaryl
<br />concemlnll Idlanllt In thll WPlylf'l rlsllllhct, III natlCl
<br />01suchlllnlSllsofJIl1llnlecordlnClwJthsubslltlion(l)ln
<br />thl Stata In Whlth such ruldlncl Is located.
<br />
<br />Pl Requlrwd Retlllng PeriOO. - '0 .. ....
<br />ofanynotlClotllln.thltlml'"nqulrtllrallllngperlod"maanl_
<br />fA) tht on"'YI.f perIod ending Xl dlys.aftlfthl uplratlon
<br />0115 Y'lrs Ifter tll, dill of tt11 asseum.nl of lba In, InII
<br />(BI thlon.yelrlllrlotlllllllngwllhlheoplratlanoll5Yllfl
<br />Itltrth.clmolthlprtctdlngnqulraClnDJlngptrfadlor
<br />luctlnotlClofUln.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />II) R.... 01 LIen. - S"~'" " """
<br />ttgul.ttlOItl U tile SlIcmvy may premlllll, !ha 5emWy lhaD
<br />Issue I corttllcall ot ntuseol any Ulnlmposld with ra9ldto
<br />Iny intimal flVlhUlW nollollwttwT:JI days al'IIrtht d.ay or
<br />wllldl.
<br />111 UIbWty SltJsflllll or UnMforculllt . TbI Slcrltalt
<br />llndS1tlal1l'ltllahllltylorthaamountulIUIl!,Itlgltltll'wlthl:l
<br />InltrUl In fUll'Id thIlreol, tw bnn fully uttsflld or t.u
<br />tIecomtllglnyuntnlOfttlltll;or
<br />(Z) Bonll "cap1ed. Thm.lslumlshell UlthlSlCl'1.tltylnCl
<br />IccapWdbyhlm.bondtl1.l1IlltondltlonlduponUlIPlyllllntct
<br />lIle .mount anastd. lo~:T1t1er with III Intlrnt In rn~
<br />lherlof. wllhln tn, time plucrlllld tly Jaw (lnclu::tlnll any
<br />uttnslonalsuchllme},anlllhatlslnac:xmllflQwlt!llUdl
<br />f1QulramlntJrel.Ungtotltlll1.condIUons.lndlormoftbtboflll
<br />IndsufttIUtl\erlon,asmaybispeclliedbysudlre;ulJ.tlOM
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure 01 Returns and Return In-
<br />formation.
<br />(k1 DlocIoeure of Certain R.tumllnd
<br />R.lum Informetlon For Tn AdmlnlllretJon
<br />Purpolll, -
<br />
<br />(21 OISoClosure ot.amounlotoulstanlllhg lien -lIanollteal
<br />hen lliS beenlll~lI11u"u.nl to ~~cM,,6J2J(!1 lne amounl of I"e
<br />DuISllnOlngabhga\lDnncufeallV5uChhenm~VllllCISJ;losellla
<br />anYPlrsonwholurnl5hesnllslaclorywllnenev'Oenclthlln,
<br />hiS .. IIghlln the propelt~ sublecllo such lI~n or Intends 10
<br />oblilhl/lghl'nsJchllfOllany
<br />
<br />J
<br />
|