|
<br /> Enlered .5 Docum.1I1 1'1(1, cJ
<br /> [ ! 88-1 0 613 9 .,
<br /> " D~ 1
<br /> I J Grantor \0
<br /> 3 C,"ntoo-z::'z
<br />,- . f z
<br />~~\V ~ ~ 0 ~ll.lmt'rlral _'C'!d
<br /> - STATE OF NEBRASKA) 0 s z
<br />\..) r-.- I I- t)' !>
<br />It;~: t'(! (ilJ "'- CD COI.!NTY OF Ii.!.LL ) " c
<br /> 0 i
<br />~ .~ 0 . - AN 10 ~5
<br />-' -J "- ... -I '88 DEe I Z i
<br />rj~' I>>
<br /> J >C 52~
<br />'J~\ ." r- '"!:::,.~~
<br />(j..l- 'i -.. CD
<br />~ '" I ::s R~G: or OFFOS
<br />cc. a
<br />1~ ! !'
<br /> iI 2.
<br />
<br />EllCIIJIIl From Inltrnll RmnuI Codt
<br />
<br />Sec. 6321. Lien For Taxes.
<br />
<br />"Iny PI!'IOn lIab1, to ply .n.,. tu nllllectl or rtll/III to
<br />IPl)'lMlIfftI.n.rll,mand,lh. .mountllncludlnll.nylntlr-
<br />III. addlUonal .mount. ,ddlUon to tn, Of auuubll pIInllty,
<br />IogIthIrwlltllll)'CG'l1lbatml)'acertl.in Iddltlonthtrtlo)
<br />IhIllblI.IJ,"InI.~roftllIUnltedStltl.upon.llpraplrty
<br />and rlgMllo ptoptrty. wtMIther ruI or plllanal, bllonglng
<br />~-.......
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />UnIaI anolhlr dill II IPldtlCllly llud by I,., till lIan
<br />Impollll by ucllon 1321.hall ,rl".t tht 11m, till Ultum.nt
<br />il mad, and IllaIl tOntlnullltUl tilt liabilIty IOf 1111 amount 10
<br />IUIUIII (or ajudDmtlll 'galntl till t..p.y., .rJIlIlg oul 01
<br />IllCh liability) II ull,fllll or bIcomel untnlorcubl. by 'lIson
<br />Or_OIIIIll1.
<br />
<br />Soc. 6323. Validity and Priority Against
<br />Cer1ain Persons.
<br />I') PurchlHl'., Holdm or StcuIIly In.
<br />IInIII, 1l1Cllln1c'1 LItnon, And ~udgmtnt
<br />LIIn CrldHOrL - Thlllln ImpOllld by HCtlanlli!1 aIIllI
<br />net be valid II IIIllnll any purchu4r, hollllr of I HCUl'lty
<br />IntlrUt.tlIICtIanlc'llIlnar,alludgmlnllllnerldllalunlllnauca
<br />lhInof w11le1l lTIIItI thl raquiflmlntJ 01 lubnttlan If) hll
<br />bllnfllldbythlSltrltary.
<br />IQ PfICt For FIling Nollcl; Fonn.-
<br />111 PllctForFlllng-Thlnallclr,llrrO!ltalnlub-
<br />lICtlan(llahallblfllld.
<br />(I.) Und...SlIlIuWI
<br />III RuIProperty.lnllllclllalflllproplrty,inDIlI
<br />alfJ,,;wllllinthtSlltllorthl counl)', 01 ath,rganmmlnlll
<br />lublllvillanl,udQlllnlttdb,lhlllWlolluellStlll,ln
<br />whlClllhlpllIlllrt'tlllb/lC1I0thtlllnlllllulltd;lI1d
<br />IIIIPlIIaRaI PrOIllM, - In 1111 WI 01 ptIrscllII
<br />prQ(llf1y, wIlItIlI, t.nglbll or lnWl;lblt, In one alfitl
<br />within till Stili (or Ihl counl)'. or athlf 1I0nrnmanl.1
<br />IUblllvl.lonl, .. dI.lgnlltd by thl I'WI oflUth 51111,
<br />Inwhldltl'ltprOQlrty.ubjIClIOtllllllnlllltul'-d:
<br />"
<br />IBI WII1lCtlrkOfOtltnclCourl. In thl a"lct 01 IN clerk 01
<br />till UnlllClSlIlII dlllrlclcolll1 lor IlIIjudJcll1 dll1rICI In which
<br />1111 PflIpelt)'.ubjtcl 10 Uln II ,1Iuelld. wllenl'llrtlll Slllehll
<br />notbyll.dts1llnlllll onlolllCI whlcllm,ellllllrt!lulrcmlr.lS 01
<br />lu....llr.pll(Al.or
<br />ICI With RICorallOtOtlClIOlTnl DlIlrlC1OtColumtnl' In
<br />lIIfOIflCloftlltAKOnllfoIDttatoIIIlIOI!lrlcloIColumOII,lI
<br />IlIlpIOPlrtylubltc1t~ InllllnlS IllU.IIO In In- DlmlClol
<br />Columlll'
<br />
<br />12l Sllus Df Properly SubJ"l To Uln - Forpurpom 01
<br />PIf.llrtphl 111 and lol',propertyll'llU bI dHmld 10 llI.ltu.lId-
<br />IAI Rill Property. In Ihl CISI 01 nil Plllp'rt)', It III
<br />phyllcalloaUon;01
<br />101 "'flonIlProperty.lnlhtcauoIPlrlOftllprDpert)',
<br />whllher WlQlbll Dr Inlanglbll, II tht mldll'lCt of IhI
<br />IUPlYIf.llhltlmI1lllnoUceofll.nl.fIItd,
<br />Forput)lCl.nOfIJlL'lllrtplll2)IB),thlmldll1ClollcorponUan
<br />or partlUlllhlp.h.n bI dHmlll lobi thI pllClllwhlch1hl
<br />prlndptl .Jl8cutlYl affiCl DIU. butlna. I. IDClIId, IIld till
<br />fI.ldll'lCt 01 Ilup,YII' who.. mldlflCt II wllllout till Unlbd
<br />Sill" Ihlll bedHmlCl to blln Ihe Dlltrlet of ColumblL
<br />(31 Form - Thl lorm anll contlnt 01 !hi noUe.
<br />flllrBd 10 In lultlKtlon II) lhlll III prucrlbld b, IhI
<br />S1cflllry, Such noll" IhI1I bI VIUd nolllllltt1andl1lll any
<br />othlr provl.lon oll.w !1Il.n1Ing Iht farm or conllnl oIl
<br />nollClollien.
<br />
<br />Nolo: See seclioa 6323(b) lor proteclion fDr
<br />certain Interests even though nolice of Ilea
<br />Imposed by seclion 6321 Is flied with respect
<br />to:
<br />1. Stcurlllll
<br />2. UolorYlhJcln
<br />3. PlrtOnalpropertypurc/'ll.ledltr.111I
<br />01. PllIOnllpropertypurdlutcllnctlu.llIl.
<br />5. Plflotlll pral*tr IUbjIClId 10 pou...ory IIln
<br />S. R1llprofllrtytax.ndIPICI.lu....mlnlll.n.
<br />7. Resllllnllllpropertr.ubjldtolmteh.nlc'l
<br />U.nforClrtllnflp.lflandlmlllDvtmlntl
<br />II. Attoml,..lIlnl
<br />9. ClIrtllnlnsurll\Clconlrlctl
<br />10, Pmboaklalnt
<br />
<br />lal RlfIIlng Of Nollce. - ,,, ''''''" ,1""
<br />.tellon-
<br />
<br />111 Gtntral Rull. - Unln. nallct olUln II flllltClln
<br />Ih. mlnn., pnscrlbe1lln Plragraph 12I during III' flqulrtlf
<br />rtIlUnllplrlod;.uchnollaollllnlhIUbIIlflltld..fllldonll'll
<br />d.tlorrwlllcllllilfllld(in.ceorllIJlClWllllsubuclIOn(OJ.1t1f
<br />thtUPlfltlonol.uthrellliIlOPlflod.
<br />
<br />(2) Place For Filing. - A noUet 01 1I1n rlllllll
<br />durlnglhlrllQul/ldrtllllngplrlodlll.lIb1I"ICtIVlonlw-
<br />(AI if-
<br />III luch no!ict 01 lien II flllllCI In Ihl olllct In whlell Ihl
<br />pliQrnOlletolli.nwuflllll,and
<br />(II) in 1111 CUI af fI.1 prOJ)lrt)', 11II1.etol rtllllng II
<br />entllrtcllndncoldldlnlnlnduloll1eea:llnlrlllUlredl1w
<br />sub5ectlon(1l 141. Ind
<br />IB)m.nwclumwhlcll.90dIW.Olmortpuarlollledlle
<br />OllflllllnglllnllllCllOIH!nun.~;_IU~'-rlll"PIIIAI,lN
<br />
<br />Stellllry IKIlvacl wrltlln InlamllUan ~n IIlI II\ItllW
<br />pmcrlbld In l'IlIullUOna IIIUId by UII SIcrIWy)
<br />conctmlng I chlngtln l1li IUpayaflraldlta.lflnotllll
<br />DI IUCbll'n II lllOmld InlCCDrdIJlctWlDtlllllHCtlaft(t) In
<br />U'lISlIlIlnwlllcftlUdllllldtnCl.1ocItId.
<br />
<br />I3J Roqulnd RIII8ng PIrIocL - In ... ...
<br />af.nynollceolllln,lhIllI1lI"nqult'ldl"lflllngperlod"'l!lMIlI.
<br />IAIIIII DlItoyW period tndIng31 dlyll,.,thtuplqtlon
<br />olll)'llft IIt,,1hI dill altbe--.nwtl DI tht1U.1I'II
<br />IS) lheo"",YlluperlDdlndlngwltlltllllqltratlonDlllyutl
<br />.ltIr llII dOli 01 l1li prtctdlno raqulM I'IfUInG PIriOdfor
<br />luchnoUClolUIn.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />I~ R..... OILlln. - _ to _
<br />"IIullUona U the SKntuy mlY pmcribl.ltlISIa1tIry thIII
<br />IIIUIII QrtlllClII 01 nllulof Inylltn ImpoHdwlth,..ta
<br />any Intlmll nYlnlll tax not IIIIT tIIIn I) dm aflIr till day Dll
<br />whlch-
<br />Itl U.blllty SIU.flld 01 tklInfolCllbll -ThI SIcrItIry
<br />IInd.lIlltIlllUlbllllylorthlamoLlltIlllllld.toCIltllltwlthlU
<br />Inllffllt In rllptCt II'lIml. hU bHn tuH, utIlf1lt1 D' hu
<br />bIcollllltg.l1yulllllforcubll;ar
<br />I2l BanclAcctpltd.Thlfll.fumithlcltDIhISIatlIryIlld
<br />.mplld byblm I bond lhal II CllflCIlllal'llCl upontf'llpayllllllta!
<br />IIlIlmounl ulIISIll, 10001I/lIrwlth llllnllnllln fIIPICt
<br />IIllmt, .llIlln IhI Uml pfllCfUled by IIW ~ncIl1l1lng In)'
<br />IXltIIllonof.uCllllm'I,lndllllllllnICCOrllUlClwltllIUcII
<br />flQulnmlfltl rallUng 10 Ilrm., condlUDIII, and 10rm 01 till tIond
<br />and.uflUnthlmn,umlybtlpldf\ldby.uctltlllullllOl'll.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />"I DIIcIoIuI'l 01 CIlII/n RIIII"" IIId
<br />R.lum Infonnatlon For Tu Admlnllbltlon
<br />PurpoMl.-
<br />
<br />(2) DlscloluflollmountaloutllandlngUln..lIlnllUctol
<br />IlenhubelnlllldpursulnlloSlClJone323(f).lhelmounloftlll
<br />aUlSllnIUl'lllobllll.uonucUfldby.utllUlnmlybtGlltlalldtD
<br />.nyPlflonwllofuml.II....tl.llClorywrm.nlvJdlnclthatlle
<br />Illllnll"llnllllploptrtylubjIClI0.uc;hlllnorlnllncl.10
<br />abllln. rtllhl In IUCh propllty
<br />
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