I
<br />Q-1
<br />Entakred as Dommwill' F40,'
<br />7 5
<br />Grointo
<br />Nwneriul
<br />r
<br />Q
<br />Enwpb From Inkimis! Rimm Code
<br />(2) SHO Of Prop" Subied To Lion - For purposes of
<br />SKF"y c wad wd"m kdwmom fill the tmamater
<br />paragraphs (1) and (4). property Bull be deemed to be situated •
<br />fir—lbed In regulations lisM by the Sscfftlsry)
<br />Sec. 6W1. Lion For Taxes.
<br />(A) flud Fro" • In this case Of real V"WY, at ft
<br />WWft I MM M ft W4*Wt M*Wft N I MM
<br />Pill," wuvm: or
<br />ofswhkollonfimin aaerdarh, wolubNctwmln
<br />It my WM liable to pay my ux milects or jahmat to
<br />(a) Personal Property - In ft am of fiessestal properly,
<br />Jim 00 Its wMoh NO I Is WAIK
<br />py ft men OW illemek the ~ (Including any WAK.
<br />whether t"kil or Im"Wis, 0 IN reakem of that
<br />I ,
<br />A $000" ummill, addition to tax, or messemble immalty,
<br />tut w at ft d" the New of ON is flied,
<br />m Noililidired NOW III — in this case
<br />addition ft*)
<br />ForpffpmofpwWmOMM.ftm Orr ulsoMmM
<br />of antreatilis, d UK tad lsimi *Nwred remnig war mum -
<br />ow In upon all properly
<br />IL
<br />(A) ft On►year fairled ml 30 days After the notation
<br />Lit dft to limply, WNW red or personal belonlifing
<br />l UWAm Wo 0 ft WWNN Is *dK and N
<br />of I intsers afW thio " of the sell~ of the tax and
<br />Is " Partial
<br />residence of a "yet mime thesidence Is without the United
<br />(a) theowywwod"mnowlththeoxolrvdonofeyears
<br />Sec. 6322. Perlo&Df Lion.
<br />st" ow be deeasd to be In the Mgma Of Columbia.
<br />A Form - Thit -fistill will, anent of <thjt rasa
<br />SW the close of the !rsomilti niffulnell!"Ifird perlsid for
<br />rid noft of jim.
<br />likelims on" dab is specilleally fixed by law, the lw
<br />to In subsedlon (a) shelf be prescribed by ft reNrred
<br />Secretary. Such notice shelf be YaNd notwithstanding any
<br />Sec. 6325, Release Of Lien Or
<br />P
<br />Other pro of low regarding the form or content of a
<br />0
<br />notice of lion.
<br />Entakred as Dommwill' F40,'
<br />7 5
<br />Grointo
<br />Nwneriul
<br />r
<br />Q
<br />Enwpb From Inkimis! Rimm Code
<br />(2) SHO Of Prop" Subied To Lion - For purposes of
<br />SKF"y c wad wd"m kdwmom fill the tmamater
<br />paragraphs (1) and (4). property Bull be deemed to be situated •
<br />fir—lbed In regulations lisM by the Sscfftlsry)
<br />Sec. 6W1. Lion For Taxes.
<br />(A) flud Fro" • In this case Of real V"WY, at ft
<br />WWft I MM M ft W4*Wt M*Wft N I MM
<br />Pill," wuvm: or
<br />ofswhkollonfimin aaerdarh, wolubNctwmln
<br />It my WM liable to pay my ux milects or jahmat to
<br />(a) Personal Property - In ft am of fiessestal properly,
<br />Jim 00 Its wMoh NO I Is WAIK
<br />py ft men OW illemek the ~ (Including any WAK.
<br />whether t"kil or Im"Wis, 0 IN reakem of that
<br />I ,
<br />A $000" ummill, addition to tax, or messemble immalty,
<br />tut w at ft d" the New of ON is flied,
<br />m Noililidired NOW III — in this case
<br />addition ft*)
<br />ForpffpmofpwWmOMM.ftm Orr ulsoMmM
<br />of antreatilis, d UK tad lsimi *Nwred remnig war mum -
<br />ow In upon all properly
<br />or pwbwsblp shell be iftesimed to be the piece at ~ the
<br />(A) ft On►year fairled ml 30 days After the notation
<br />Lit dft to limply, WNW red or personal belonlifing
<br />l UWAm Wo 0 ft WWNN Is *dK and N
<br />of I intsers afW thio " of the sell~ of the tax and
<br />Is " Partial
<br />residence of a "yet mime thesidence Is without the United
<br />(a) theowywwod"mnowlththeoxolrvdonofeyears
<br />Sec. 6322. Perlo&Df Lion.
<br />st" ow be deeasd to be In the Mgma Of Columbia.
<br />A Form - Thit -fistill will, anent of <thjt rasa
<br />SW the close of the !rsomilti niffulnell!"Ifird perlsid for
<br />rid noft of jim.
<br />likelims on" dab is specilleally fixed by law, the lw
<br />to In subsedlon (a) shelf be prescribed by ft reNrred
<br />Secretary. Such notice shelf be YaNd notwithstanding any
<br />Sec. 6325, Release Of Lien Or
<br />lummill by ncft =I "I ad" st #0 time do ... m"t
<br />Is mob and time continue until Into thibillity for the -4-t so
<br />Other pro of low regarding the form or content of a
<br />0
<br />notice of lion.
<br />Discharge Of Property.
<br />measseell W a ludgmem allow the I"Wer arising out of
<br />(a) Rdme Of Liall — sublect to such
<br />am* kbi"M Is #NOW or becomes unenforceable by reason
<br />Mole: See section 6323(b) for protection for
<br />regulations as the Secretary may prescribe, the Secretary shelf
<br />of um of *M.
<br />certain Interests even though notice of lion
<br />Issue a comfifficeste, of release of any Ifien I" with respect to
<br />Sec. 6323. Validity and Priority Against
<br />Imposed by section 6321 is filed with respect
<br />any Internet revenue in not later than 30 days &feet the day an
<br />which -
<br />Certain Persons.
<br />to:
<br />(t) ) Liability Satisfied or unenforceable - The Secretary
<br />(a) PtaidaWs, Holders Of Snuft In.
<br />1. cte
<br />finds that the labiiy for the amount assustal together with off
<br />Waft 1111111111111111OWS U1111110% AM *A111111010
<br />2. Motor vehicles
<br />Interest In respect thereof, has been fully satisfied or has
<br />become legally unenforceable: or
<br />UN C11111111111111111111111% — The No Imposed by motion IW shall
<br />3. Personal property purchased at retail
<br />4. Personall property purchased in call sets
<br />(2) kind Accepted - There Is furnished to the Secretary and
<br />M he "W u speed any purchaser. holder of a security
<br />hmtereeC mo*wlWs lienser. or Judgment lion creditor until notice
<br />S. personal property subjected to possessory lion
<br />accepted by him a bond that Is conditioned upon the payment of
<br />the amount assessed, together with all Interest In respect
<br />00 Which NO the roodiremorift of subsection (Q has
<br />G. Real property tax and special summent liens
<br />7. R"IdArdial prop" subli to a mechanic's
<br />thereof, within in# time prescribed by law (Including any
<br />man Mod by ft Secretary.
<br />lion for certain repairs and Improvements
<br />extension of such time), and that Is In accordance with such
<br />rectuirtments felatirg to forms. conditions, and form ofthe bond
<br />(o Pba For I" Nodw; Ford
<br />AftGriney's fare
<br />Certain insurance contracts
<br />and sureties thereon. as may be specified by such regulstions.
<br />(1) Flats For Filing - The notice referred to In sub-
<br />10. Passbook loans
<br />Sec. 6103. Confidentialft and Dis-
<br />IIT
<br />fell 00 be filed -
<br />(A) Under State Laws
<br />(g) 1111111" Of NOtkl. -- For purposes of this
<br />closure of Returns and; Return In-
<br />(1) %M Prop" - In the case of real property, in one
<br />section - . ;
<br />. - krona (.Qn.�
<br />o�witlt sea State (or the coonty, or Other governmental
<br />�.jr designated
<br />(1) Gairt"11111111111,11. — Unless notice of lion is rallied in
<br />, ;; (k) PWW W of CaWn Rehm and
<br />ftiese. by the laws of such State. In
<br />which the We" WW to the lion is situated; and
<br />the manner prescribed In paragraph (2) during the required
<br />refiling period such notice of lion staiNtertneated leadonthiii
<br />.
<br />. . I
<br />11191111111M Inforimlittlon For Tax Acimlinistraftri
<br />410 Peru" property - In the case of personal
<br />dateoirwhich it Is filed (in accordance with subsection (Q) after'
<br />P*WtY. whether tangible or intangible, in one office
<br />the expiration of such isfiling period.
<br />Within she State (of the county, or other governmental
<br />t2) Plail For Filling. A notice of lion reeled
<br />(2) Disclosure of amount of outstanding lion. -If a notice of
<br />subdivision), as designated by the laws of sun $1111le.
<br />In which the property subject to the lion is situditK
<br />during the required refiling period shall be effective only
<br />lion has been filed pursuant to section 63231f), the amount of the
<br />outstanding obligation secured by such lien may be disclosed to
<br />or,
<br />(8) With Clerk Of District Court - In the office of the clerk of
<br />(A) it -
<br />(I) such notice of lion is rallied in the office in which the
<br />any Ww who Furnishes satisfactory written evidence that he
<br />has a the property subject to such lien or intends to
<br />Me UrAW Shn" district court for the judicial district in which
<br />prior notice of lion was filed, and
<br />rig
<br />obtain a right in such property.
<br />the property subject to lion is situated, whenever the State has
<br />Iii) in the case of real property, the fact of totiling it
<br />restblifishad"ligmakid onsolificewhich meets1he requirements of
<br />entered and recorded in an index to the extent required by
<br />summinegraph (A), or
<br />subsection (f) (4). and
<br />(C) Wish filleconiat Of Deeds Of The District Of Columbia - in
<br />(8) in any case in which, 90 days of n— e prior to the date
<br />004MMofta lamordstroll DON 04" District of Columbia, it
<br />of a inifilmol of notice of lien under subparagraph (A), the
<br />ft promelty Subject to The him Is Situated In the District of
<br />COOMW I�
<br />
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