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<br />bin" From Will "IlIff"ue Code m Sh" Of Property sub" To uen • For WPM of $we" r.ptee woman Information (hi the Term
<br />Paragraphs (1) and a). property shall be domed to be utuated • proscribed In regulations Issued by the secretary)
<br />Sec. 6321. Lien For Taxes. (A) final Property • to the case of real Property, at be tdntr^Mg a tnrge M rape n»g m a rte.. n a notlge
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<br />BAY peraM nasle M wY an Nos physical MCWbe: o of such ON is on Rind M �crdi n w with sobeeccem IQ M
<br />y nostects or refuses to (el Pereonsl Prop" • M the caw of personal property, tin State In whit such rasd0ewe M WAM.
<br />• pay the saes, aft 0"Wed, the amount (Inducting any wiser. ayheder tangible Or intaingible, at the reactance of the
<br />aye, odditwm WROU q, addition to tax, or asasseeble penalty, taxpayer at the time the notice at Iten Is filed. (3) Requked Ref tp tailed. — In tin caas
<br />Mgsesr wish srry, cam et mar accrue in sddmen thereto) For pu e— of paragraph M (a). the rMdenp ors corporation of any notice of lien, pa WM "f sdnd rptlftp WIOd' Maine
<br />shelf
<br />be a lion M HVr p ilea IMltl/ slaty upon all properly dye prtnsraMp .halt M deanled t0 be the plop t$1 which lbe
<br />and TOM M prepely. w Wo real or perwnr. belonging Principal nacude omp of tas business M taped, end new (A) tle ons•yer pried ending 3g days sf enter tine tax, Aon
<br />M dais preen. rosldence of a taxpayer whoa rosidem is without the umw ofd yen alt NN dash o1 the aanammt at the Mx, ash
<br />stun Malt be dunW to be m the NOW of Columbia. (e) the elm tcte cWn fin thenplreban rsyeor
<br />aft "t clod ti die prspWog nauired refl)Mg Period t
<br />Sec. 6322. Period 01 Lien. w Form • -TIM tam yew pnferlt p ear r�Me Path retipelNM.
<br />retprod to In sybmtlon (a) #ht be reegribW by tla
<br />U Mas LAW dash. M OwArANY find by leas, the err Secretary nonce ehAA lw vetM notwlnleMSwlI) any (mroasad bye NgWsgit pail Nta at me Nine Uw ssaeosmwrsl ,fstlser provision of law roger" the form r corsMm of a $stye. 632.5. Release Of 'Lien Or
<br />M made tad alahtt)rfpniM ►AN tbe liability for the mature a notice Of Iion. Discharge Of Property.
<br />"NNW (a t led~ IPM Me taxpayer rising Gut of Will.
<br />efet Ilylmy) M ng#Wor become unenforceable by ran W ReleMt 'a _. ay p — . 00 et$ to such
<br />pMposptnla Neil: See section 6323(b) for protection for rpulstioneetMbettary msryprs atrlbe,enSsprsMrYaMll
<br />certain Interests even though notice of lien Issue a certif icate of release of any lien Imposed with respect to
<br />Sec. 6323. Validity and Priority Against imposed by section 6321 is tiled with respect which tereinvenuetunotunrman3oareartmegeron
<br />Certain Persons. to' (1) Liability Satisfied or (kenfdtpable • The Secretary
<br />1. Sectsntles finds that the liability for the smountassnead, together with all
<br />WnK W f�NClNeef e, M�011wd�en Of �e�gMNRy IwM1 2. Mbar vMICMS Inter it In respect tMreot, less been fully satisfied or ties
<br />e "w^srs � -Lail *nl 3. Personal property purchased at retail become legally unenforceable: or
<br />LfMt Cretlllon. — The sin Imposed by section dill Mall 1. Personal property purtheeed In usual sale (2) pond Acoepled • There is furnished to the Secretary and
<br />Mt be Valid as bpamet any purchaser, taker of a penny S. Psrenal proPMY subjected to possessory lion accepted by him a bash that Is conditioned upon tin payment of
<br />lift MOMmfe'e lis ar. or judgment lien creditor until notice a. peal property tax and Special exeesemont hide the amount aesened, together with all Infest In respect
<br />peep which mere the requirement$ of subsection If) has 7 Residential property v*Kt to a mrMnic's thereof. within the time pteecribM by law (Including any
<br />been Rind by tin Secretary' lion for certain repairs and improvements extenSiOn of such time), and that Is In accordance with such
<br />If . Another 'I liens regulrementa relating to terms, conditions, and form of the bond
<br />(Q Pbm For I"No it f' Form: 9 Certain insurance contracts And sureties therson. as may be specified by such regulations.
<br />(t) Place For Filing The noble Interred to �n svb. 10 Pa Ll, loan9
<br />"own to) shot be filed - Sec. 6103. Confidentiality and Dis-
<br />W Ural State Laws m) Re" tie MOtke. — For Pants, of Me closure of Returns and Return In.
<br />(1) RM Property • In the case of real property. In one section - formation.
<br />amp within tin state (or the county, or Omer Detrainment" ;,11 t3eneral Rufdi, — Uniats notice of imn 6 nt,led in
<br />euSeWfaloU. K dMignate by tin laws of such Ster m me manner prescribed .n paraorapn Q, e-n9 its rag +,red ov Yn of CoWn Returns and
<br />wnicn the Property SO to Ins ion is situated, and Rtf= lOtomn1UN For Tea AdMInMMIon
<br />pi) Personal Pro In the case of personal relii:ng penoO. saU whce of non Mali be,eted as feed din eye PWPO.".
<br />reperty• wltMr ts :; lbe. m Me offm date orrwmtno s!ned Mn acooda^. ce.ear, subsection rrJi erase p _
<br />tasgpD :.:,tang the npxaben at auto ro;img,;a::ya
<br />wmmo tin Stash tin country. or Amer f such fatal (2) D,adlo5 tareohmount Of outsiand,rg hen Ifanoticeof
<br />In which th. as designated lab DY tin laws of such State. '' Planes Far fifftlq. — z notice c' �a, etaed ;,en nos been filed Pursuant m smi,cm 6323if:. the amount of the
<br />In wlrrch the Property sullpCl to tee :en is vtueted. Curm� tin reqmreO nm;np pentad Masi to rMCNSe only outstanding oo,gabon secured by sucn her may us disclosed to
<br />W
<br />(a) With Clark IN District Lowi In the once of the tiers of ^i seen ^once of ,elated n lne c1!ae c «n,eh the any pe+son Pare !urn;snss saystactdry carmen evrdenee that tie
<br />the tlmled States district coal to, Ihe (ud,CHI a4lnct �n .111,11 Pilo, ",Iv" or hen was fiery and nag a 11911 i1 the p'o -Ty' sa),V It$ s,c >. '.ea r' "tends to
<br />the Property subject to ben is sit" to wnsnever he State nas '" ^ the case .1'eai Proverb lne VU or re!a'�ng yea aota�r. a sprat -r. sucn PrOpert+
<br />net by lawdesignatedoeonite whrth me 11 the e4--'l, of e'de:ed acd Into.'ded , an ,rAU to R,e e.,,,., Qa f,C by
<br />sublragrsM(Al, or s nott -, ,yen wi and
<br />(C) with Recorder Of Deeds 0! The D,srr,cl Of Cow��oa :n li .r. any case n «n�_'n 90 says o' ^ore o,.cr !c •1t$ date
<br />sweeties., the Recorder of Dead. of tin DUanct of Gawmb,a .1 of a re6lm9 cf notice of l,er a,,ow su4aIaoiapn A. the
<br />ono property subject to the Lien :s 9,%vird 'ti tie psv a! c!
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