|
r
<br />)
<br />n I
<br />bwo From Mal rld 1118 81 Code
<br />Sec. 6321. Lien For Taxes.
<br />K say pray+ Aabte te Any any tent Mglacte or mf"" to
<br />Pt ea a@M am Nfeei aarnd (MallfdMe my lisar-
<br />aaL s"Maftd "taw 1 ads 1, M toss. or """able penally.
<br />+tensor tfIM1 as note tppf taw aeon M odlltlon ptafaM)..
<br />one M @ eat M eN@r to As skill/ Males awn an IN emly
<br />all dells is phepsrlbl_Wh etey rod r WNW. belet?gne'
<br />Mftttdtwfaaa.
<br />Sec, M Period Of lien.
<br />(hdea o wr *,*S adnathr e"d by tear, ea:ho-
<br />boll" by sstplsn eM1 alas win All the thM pre" Menant
<br />Y ala and ahab o -M wWA IN K@Mft for ate amsuA to
<br />aMaMd (r a fadenaw Mkt Asia fttwar &of"oat of
<br />ash NWNti)16 a@1 a/ Of Iofantos wwft cabh by rawn
<br />of Yea etants.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w Purdteoo's. Holders' of SSOWNY W
<br />1Mee' MedwMe Lkw% Mil JYdalleltt
<br />Usa CredlIKL — The lien inpeaae by ncWW SWI
<br />rat M yW a aeaMal aryl per, hear of a felarAr
<br />Iawfol. m$*Aft s Well or Judgment tat cmattor UM hold"
<br />them ttdddt mate the ratpsrhisn" of auh Man m as
<br />been fuse by the secraf ry.
<br />m Mee For FiNtp 111110m, Forla.-
<br />(11) 11Ma Fr Fill - The fatu reftrred to in sub -
<br />aatalon (a) Mau be 114e0 -
<br />11U iMdr SUN Loa
<br />0) pal hprty - to gab t:ase of ref Rio". In one
<br />ofn8e _ "sae (or the coustty. or other govrminfir ai
<br />infollbork I% by the taws of such state, in
<br />whO the propel subject to the lien is attdand* and
<br />(a) Prat" Prop" - In the Case of personal
<br />POPOM. w Or tnanglbh, n ON once
<br />ergs+ the Stele (r the county, or other governmental
<br />addhinal" . " hsignaad by the laws of Stich Sute,
<br />Is few the reply sutifect to the lien is situated.
<br />M
<br />(e) Wins Calk m DMrrc1 Cou;t. the "cIt of the ue:1 or
<br />6a UniM Saar district court ter t: s ;ud:c�a'. C::t r:et in wn :ch
<br />me iffe"i sutaject to flan is situates i.r oeve. the State ass
<br />tar by 4kwdeopnaa0one otfitt which meets I til ^e rls c?
<br />aWprappn (Al. or
<br />(c) AM 111"der Of Deeds Of The Dislncl 0t C4- his
<br />geeMetN Aa Rswisr al Oetda M me D,su+vt a? Co;4 =,b;a �'
<br />nab property subfect to the Len is s, %att" t ^,e
<br />CeFNlaia -
<br />L
<br />Enwod as DOCURIbillim NO.
<br />U 4117
<br />a
<br />9 WIN
<br />IF h1E� R KA) SS
<br />OF HALL )
<br />Ah 9 5z 1111
<br />z
<br />)F 7cctni
<br />(A MYa M Pm/@rty eayM+ To LYn - IN ftarl@ea d
<br />pragrphe (1) ate M. orooartlt Mae M.teantad to be MOW -
<br />(A) llad Rgafly - M ete a" of red pir"a Y. a No
<br />110 1, Yaatk r
<br />(e) Flow l ha.ny . In so all of parsaN Maeorly
<br />-MOW tattfte or Inhanip". at the tealdsttM Of ea
<br />wow at ft "As ft "M of PM is Mae
<br />Fix M pb►MMM fD �). ete ttlalatlos d a faletaet?
<br />or /@+sous" me be doemsl to te the ow 0 tt11AM eta
<br />Mbtal0al Aseali hh@ @Mee d w MsM@ea Y ref ell/ Od Me
<br />raalttena af a ailam raa'4 si Y what eta unm
<br />Stale aha he dsseae M be M the OWM of C kW&'L
<br />Ax hrm -
<br />r TM Mw"Met tOM d MM TAW
<br />reanM to M su0"em
<br />(a) SW be praarlled by ail
<br />swomery. Suds neeba malt bi, VM hehelealYi" I*
<br />ware proview at law reeadine the form or w ilam of a
<br />no of fie".
<br />HMS See section 6323(b) for protection for
<br />certain interests even though notice of lion
<br />imposed by section 6321 is filed with respect
<br />to:
<br />2. mow vahkt"
<br />I Pshiss" pro" purehes" at fdait
<br />4. Pwww proll ptethasad In ca" "h
<br />5. Peraff" prig" su0gcad to possessory Ian
<br />6. NW we" tax and s"i:ial axa"mml fiwa
<br />T. he"altial pmpaly tunas+to a mechaml
<br />lion for C main MAI" an impmremants
<br />A. Atia?ay's lima
<br />9. C~ iosuram contracts
<br />10. passbook foam
<br />(91 RWft of NOON. — For purpofas of itds
<br />section -
<br />1 l Ge"Al l Rtdle. — Unless notice of lien is rehad in
<br />toes manner prescribed in paragraph (2) during file ropuirad
<br />refiltng period. such riOEKe of fierr'shaUtaNHted st rail on the
<br />date onwhiti is tiled On ac.,oroance wrth subsection ifs) afar
<br />thetxawrt" of such refiivg Words
<br />12) Plm For Filling. — A notice of lien rallied
<br />during the irwrs¢d retning por:odshall be oltec tint WAY .
<br />!A) d -
<br />(l) such nolice of lien is refinei the 011ice in which the
<br />prior notice Of :ten was +!led. and
<br />(H) in fine case of real prcovty. InP act of ref ling s
<br />- etefed and -ecordn5 . ..l to fine erte ! _..used by
<br />" a; am �;, Ir.a date
<br />C? a ;tf g 0' rAMe c 'Or. o::Ga: s drag ,;,n iA;. the
<br />army raaleee'wilbelf iMOftlle M (M line lMtlltw
<br />pmerIII M fro" Wens ** by eN )
<br />anMrnM1 a droop M fM f RSW'@ raallehes K A MM
<br />ala@Mea te twoMae M@oeefe@natr�@waeflaftm M
<br />f1te Mw M aNNN fMldl f1�HN11a to wealed.
<br />M Nall M No" p rod. — M the ewe
<br />al arty Mao el ea. ea Mips "ref) W hem" weir tb@aa
<br />(A) the ms1w Mille arldMe w toys after ft a*W"
<br />of 1 yam afar en ale of ea areMMM of ft M1, ad
<br />(p eteas• yesrwriedenditewtgtuleaaplmtlatofeyera
<br />alter ON am at No Of - A wow -un w1w ter
<br />eaCA nasM•1
<br />IN sat
<br />Sec: 6325. Wallis Ot lien Or
<br />Discharge Of Property.
<br />(u Adeeoe 01 LNn. — et wo to atilt
<br />repla is a as tht Sacreury may preMtfbe, the 8-11 ry Meg
<br />hats a catHkaa al reteaa al sly Ihn Imwaa troth rapact te
<br />my If wileg ratrenM tat fat laser prat Maya der the stay at
<br />whkh-
<br />(1) Llabllity, satisfied or UnsMionis" - The Swf#WY
<br />fins Thal as liability, fir the &mow "Mood. toeaher WIM tip
<br />Internist in rMPeof tMmot, has been hilly saAapod or h"
<br />become Meaty, Iutadorcable; of
<br />(2) Send Aapad -There is firrrdshw to Ate Swreafy all
<br />accpad by him a bond +haft is corwhooned pm the faymea of
<br />the amoral Maseew. repeat whet all IMWW in rasped
<br />fintra , wftMn the time prewrNM by low (including sty
<br />txtenshn of such time). and that is In KmdarM with such
<br />mguftmaMS ranting to terms. conulohe, an form of the bon
<br />AM Ionia themon, as may be pai by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation..-
<br />(h1 Dlodosi re ; of Certain Returns and
<br />R,e jum inkiflnu W For Tax Administredon
<br />p
<br />Pen POUL— .
<br />(2) Disclosure of amount of c.nstandmg lien. -If a notice of
<br />iron has been ti:ed pursoanl to >ecr,on 63230). the amount of the
<br />outstanding obligation sutured :y s.d; lien may be disclosed to
<br />any persor, who furnishes satisfactory wrillen evidence that he
<br />has a r.ghl '.n the property sublecl to such lien or intends to
<br />obtain a right .n such property
<br />i
<br />fi
<br />)
<br />n I
<br />bwo From Mal rld 1118 81 Code
<br />Sec. 6321. Lien For Taxes.
<br />K say pray+ Aabte te Any any tent Mglacte or mf"" to
<br />Pt ea a@M am Nfeei aarnd (MallfdMe my lisar-
<br />aaL s"Maftd "taw 1 ads 1, M toss. or """able penally.
<br />+tensor tfIM1 as note tppf taw aeon M odlltlon ptafaM)..
<br />one M @ eat M eN@r to As skill/ Males awn an IN emly
<br />all dells is phepsrlbl_Wh etey rod r WNW. belet?gne'
<br />Mftttdtwfaaa.
<br />Sec, M Period Of lien.
<br />(hdea o wr *,*S adnathr e"d by tear, ea:ho-
<br />boll" by sstplsn eM1 alas win All the thM pre" Menant
<br />Y ala and ahab o -M wWA IN K@Mft for ate amsuA to
<br />aMaMd (r a fadenaw Mkt Asia fttwar &of"oat of
<br />ash NWNti)16 a@1 a/ Of Iofantos wwft cabh by rawn
<br />of Yea etants.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w Purdteoo's. Holders' of SSOWNY W
<br />1Mee' MedwMe Lkw% Mil JYdalleltt
<br />Usa CredlIKL — The lien inpeaae by ncWW SWI
<br />rat M yW a aeaMal aryl per, hear of a felarAr
<br />Iawfol. m$*Aft s Well or Judgment tat cmattor UM hold"
<br />them ttdddt mate the ratpsrhisn" of auh Man m as
<br />been fuse by the secraf ry.
<br />m Mee For FiNtp 111110m, Forla.-
<br />(11) 11Ma Fr Fill - The fatu reftrred to in sub -
<br />aatalon (a) Mau be 114e0 -
<br />11U iMdr SUN Loa
<br />0) pal hprty - to gab t:ase of ref Rio". In one
<br />ofn8e _ "sae (or the coustty. or other govrminfir ai
<br />infollbork I% by the taws of such state, in
<br />whO the propel subject to the lien is attdand* and
<br />(a) Prat" Prop" - In the Case of personal
<br />POPOM. w Or tnanglbh, n ON once
<br />ergs+ the Stele (r the county, or other governmental
<br />addhinal" . " hsignaad by the laws of Stich Sute,
<br />Is few the reply sutifect to the lien is situated.
<br />M
<br />(e) Wins Calk m DMrrc1 Cou;t. the "cIt of the ue:1 or
<br />6a UniM Saar district court ter t: s ;ud:c�a'. C::t r:et in wn :ch
<br />me iffe"i sutaject to flan is situates i.r oeve. the State ass
<br />tar by 4kwdeopnaa0one otfitt which meets I til ^e rls c?
<br />aWprappn (Al. or
<br />(c) AM 111"der Of Deeds Of The Dislncl 0t C4- his
<br />geeMetN Aa Rswisr al Oetda M me D,su+vt a? Co;4 =,b;a �'
<br />nab property subfect to the Len is s, %att" t ^,e
<br />CeFNlaia -
<br />L
<br />Enwod as DOCURIbillim NO.
<br />U 4117
<br />a
<br />9 WIN
<br />IF h1E� R KA) SS
<br />OF HALL )
<br />Ah 9 5z 1111
<br />z
<br />)F 7cctni
<br />(A MYa M Pm/@rty eayM+ To LYn - IN ftarl@ea d
<br />pragrphe (1) ate M. orooartlt Mae M.teantad to be MOW -
<br />(A) llad Rgafly - M ete a" of red pir"a Y. a No
<br />110 1, Yaatk r
<br />(e) Flow l ha.ny . In so all of parsaN Maeorly
<br />-MOW tattfte or Inhanip". at the tealdsttM Of ea
<br />wow at ft "As ft "M of PM is Mae
<br />Fix M pb►MMM fD �). ete ttlalatlos d a faletaet?
<br />or /@+sous" me be doemsl to te the ow 0 tt11AM eta
<br />Mbtal0al Aseali hh@ @Mee d w MsM@ea Y ref ell/ Od Me
<br />raalttena af a ailam raa'4 si Y what eta unm
<br />Stale aha he dsseae M be M the OWM of C kW&'L
<br />Ax hrm -
<br />r TM Mw"Met tOM d MM TAW
<br />reanM to M su0"em
<br />(a) SW be praarlled by ail
<br />swomery. Suds neeba malt bi, VM hehelealYi" I*
<br />ware proview at law reeadine the form or w ilam of a
<br />no of fie".
<br />HMS See section 6323(b) for protection for
<br />certain interests even though notice of lion
<br />imposed by section 6321 is filed with respect
<br />to:
<br />2. mow vahkt"
<br />I Pshiss" pro" purehes" at fdait
<br />4. Pwww proll ptethasad In ca" "h
<br />5. Peraff" prig" su0gcad to possessory Ian
<br />6. NW we" tax and s"i:ial axa"mml fiwa
<br />T. he"altial pmpaly tunas+to a mechaml
<br />lion for C main MAI" an impmremants
<br />A. Atia?ay's lima
<br />9. C~ iosuram contracts
<br />10. passbook foam
<br />(91 RWft of NOON. — For purpofas of itds
<br />section -
<br />1 l Ge"Al l Rtdle. — Unless notice of lien is rehad in
<br />toes manner prescribed in paragraph (2) during file ropuirad
<br />refiltng period. such riOEKe of fierr'shaUtaNHted st rail on the
<br />date onwhiti is tiled On ac.,oroance wrth subsection ifs) afar
<br />thetxawrt" of such refiivg Words
<br />12) Plm For Filling. — A notice of lien rallied
<br />during the irwrs¢d retning por:odshall be oltec tint WAY .
<br />!A) d -
<br />(l) such nolice of lien is refinei the 011ice in which the
<br />prior notice Of :ten was +!led. and
<br />(H) in fine case of real prcovty. InP act of ref ling s
<br />- etefed and -ecordn5 . ..l to fine erte ! _..used by
<br />" a; am �;, Ir.a date
<br />C? a ;tf g 0' rAMe c 'Or. o::Ga: s drag ,;,n iA;. the
<br />army raaleee'wilbelf iMOftlle M (M line lMtlltw
<br />pmerIII M fro" Wens ** by eN )
<br />anMrnM1 a droop M fM f RSW'@ raallehes K A MM
<br />ala@Mea te twoMae M@oeefe@natr�@waeflaftm M
<br />f1te Mw M aNNN fMldl f1�HN11a to wealed.
<br />M Nall M No" p rod. — M the ewe
<br />al arty Mao el ea. ea Mips "ref) W hem" weir tb@aa
<br />(A) the ms1w Mille arldMe w toys after ft a*W"
<br />of 1 yam afar en ale of ea areMMM of ft M1, ad
<br />(p eteas• yesrwriedenditewtgtuleaaplmtlatofeyera
<br />alter ON am at No Of - A wow -un w1w ter
<br />eaCA nasM•1
<br />IN sat
<br />Sec: 6325. Wallis Ot lien Or
<br />Discharge Of Property.
<br />(u Adeeoe 01 LNn. — et wo to atilt
<br />repla is a as tht Sacreury may preMtfbe, the 8-11 ry Meg
<br />hats a catHkaa al reteaa al sly Ihn Imwaa troth rapact te
<br />my If wileg ratrenM tat fat laser prat Maya der the stay at
<br />whkh-
<br />(1) Llabllity, satisfied or UnsMionis" - The Swf#WY
<br />fins Thal as liability, fir the &mow "Mood. toeaher WIM tip
<br />Internist in rMPeof tMmot, has been hilly saAapod or h"
<br />become Meaty, Iutadorcable; of
<br />(2) Send Aapad -There is firrrdshw to Ate Swreafy all
<br />accpad by him a bond +haft is corwhooned pm the faymea of
<br />the amoral Maseew. repeat whet all IMWW in rasped
<br />fintra , wftMn the time prewrNM by low (including sty
<br />txtenshn of such time). and that is In KmdarM with such
<br />mguftmaMS ranting to terms. conulohe, an form of the bon
<br />AM Ionia themon, as may be pai by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation..-
<br />(h1 Dlodosi re ; of Certain Returns and
<br />R,e jum inkiflnu W For Tax Administredon
<br />p
<br />Pen POUL— .
<br />(2) Disclosure of amount of c.nstandmg lien. -If a notice of
<br />iron has been ti:ed pursoanl to >ecr,on 63230). the amount of the
<br />outstanding obligation sutured :y s.d; lien may be disclosed to
<br />any persor, who furnishes satisfactory wrillen evidence that he
<br />has a r.ghl '.n the property sublecl to such lien or intends to
<br />obtain a right .n such property
<br />i
<br />
|