P
<br />i.
<br />Entered s#._,D*wm*n# Ne,
<br />2 7
<br />Numilicel
<br />P81 SFi' 3 111-]
<br />r r,- (ii- r) r
<br />M-3
<br />beill" Freest blittil ReftenwCode
<br />M SWA Of Property SUNM To Lim - For 'p, pe a of
<br />SM"Y mmm tMdae fiffifer , Mod" (in the WNW
<br />Sec. 8321. Lion For Taxes.
<br />Paragraphs (1) and (4), prop" shall be deemed to be aftuallod -
<br />(A) ftal hollowly - in the cities of to Property. It ft
<br />~bed M lisgumm fissm by ft Sam")
<br />mm".Idmp In she "llows MIMM, 11 a "M
<br />IN MY Damn Wb If Ply any tax nopladis or refixtes to
<br />0
<br />wed
<br />swam in which each rakarta Is WNW.
<br />PW Use NO aft delaw the ismoutint (W"no any bater.
<br />I" 'a
<br />WhIldhor tangible Or InW4ft. at the re WVU of the
<br />MIL - amount, selation to tn. or Maxess" partally,
<br />IBPNW WO My 00 VO may stionse In addfflw dwe
<br />mxwiw at IN om the now of k" Is Most.
<br />For purp— of WW* M M, the radidlisi at a Porpersdam
<br />(3) ft**W RMI Pelted. In the case
<br />raw
<br />or parknership BW 61 AL to be that piece at which she
<br />WMWW tomoud" offilest of sam busims" is hated, go
<br />sic
<br />IL
<br />he " Perm
<br />residencei of a taxpayer when reakisisce is without the LWW
<br />of 6 yam after the data of the slowitiont of the tax, and
<br />tel tfto"-Y'wWiod""wNhthosxplraWofoysm
<br />Sec. SM PerlddkN Lion.
<br />SWA "I be to be in Vas District of Columilliat.
<br />�' -'11 Farm - Ifill -kalas) iimd.� cm lot dr .ofd notice
<br />1 . aftr #0 own of ft providing required rw Pow for
<br />U*n fixed by law, ft 16-
<br />I
<br />arch raga
<br />• ""M by at the lims the UNSWI"L
<br />~ otiviston W, law rolifter" ft form at conams of a:
<br />P
<br />is made Mail I Bon liability for the onelik so
<br />lia, Ert
<br />888@M Or 674
<br />d It". - ,
<br />P81 SFi' 3 111-]
<br />r r,- (ii- r) r
<br />M-3
<br />beill" Freest blittil ReftenwCode
<br />M SWA Of Property SUNM To Lim - For 'p, pe a of
<br />SM"Y mmm tMdae fiffifer , Mod" (in the WNW
<br />Sec. 8321. Lion For Taxes.
<br />Paragraphs (1) and (4), prop" shall be deemed to be aftuallod -
<br />(A) ftal hollowly - in the cities of to Property. It ft
<br />~bed M lisgumm fissm by ft Sam")
<br />mm".Idmp In she "llows MIMM, 11 a "M
<br />IN MY Damn Wb If Ply any tax nopladis or refixtes to
<br />Physical lecathan; or
<br />(8) Paroomil Pro" - in on an d Personal property,
<br />swam in which each rakarta Is WNW.
<br />PW Use NO aft delaw the ismoutint (W"no any bater.
<br />I" 'a
<br />WhIldhor tangible Or InW4ft. at the re WVU of the
<br />MIL - amount, selation to tn. or Maxess" partally,
<br />IBPNW WO My 00 VO may stionse In addfflw dwe
<br />mxwiw at IN om the now of k" Is Most.
<br />For purp— of WW* M M, the radidlisi at a Porpersdam
<br />(3) ft**W RMI Pelted. In the case
<br />Slid fas is ON b %W of ft galled flikeem Upon an Property
<br />and f*ft to PI"Wll *tA$W filed or personal. lixtiongIng
<br />or parknership BW 61 AL to be that piece at which she
<br />WMWW tomoud" offilest of sam busims" is hated, go
<br />sic
<br />of Any Mat of "an. ft win WA*W tell" Period- hassims.
<br />(A) the *wYm Period ismillip 30 days atw the expiration
<br />he " Perm
<br />residencei of a taxpayer when reakisisce is without the LWW
<br />of 6 yam after the data of the slowitiont of the tax, and
<br />tel tfto"-Y'wWiod""wNhthosxplraWofoysm
<br />Sec. SM PerlddkN Lion.
<br />SWA "I be to be in Vas District of Columilliat.
<br />�' -'11 Farm - Ifill -kalas) iimd.� cm lot dr .ofd notice
<br />1 . aftr #0 own of ft providing required rw Pow for
<br />U*n fixed by law, ft 16-
<br />be = "the
<br />to in all
<br />Such
<br />arch raga
<br />• ""M by at the lims the UNSWI"L
<br />~ otiviston W, law rolifter" ft form at conams of a:
<br />sec. 'on
<br />Of', Or
<br />is made Mail I Bon liability for the onelik so
<br />lia, Ert
<br />888@M Or 674
<br />d It". - ,
<br />is a
<br />l: arge Of Property.
<br />ft taxpayer isrising aid or
<br />:row=) 0 disdat ymc— --&-bl@ by reason
<br />,
<br />'' '. , 1, 1.
<br />111111611l See sisMan WM for pirdtoctiWi'lair:
<br />(2) S6fad` to such
<br />mPlAtims Me 9*SWMM any prescribe, faillixticrartary UM
<br />4- toWn Interna -em -11111009h nolllcvofJ lien.
<br />am I 11"Imp"Wilh
<br />4 scerfill"Atlakessis L rospaidto
<br />Sec. 6323. Validity and Priority Against
<br />unposed by section 6321 is filed with respect
<br />Affily' Internal ftyleful W'nOt I than 3D days itW the day on
<br />I=
<br />Certain Persons.
<br />to:
<br />which -
<br />(1) Liability Satisfied or Lfrartfordiable - The Secretary
<br />(.) lowdiallees, ""a of so=* Ill.
<br />1. securities
<br />finds that the liability for the amount estimated. together with all
<br />brovill MedwilCrs Llattere, AM AwgRwd
<br />Z MOW Vehicles;
<br />interest In respect thoroxiff, has been fully satisfied or has
<br />UN Credlillerit. — The lien imposed by section owl am]]
<br />3, Personal property Purchased at mail
<br />4- Personal property purchased in casual sale
<br />become legally unterforcesible: or
<br />(2) Bond Accepted -There is furnished to the Secretary am
<br />Ml be um a "Ost my purchaser, holder of a security
<br />beans natch"es linter, Ofludgment lion creditor until notice
<br />S. I'snaerell prq" subjected to possessory it"
<br />6• P" Property tax and special assessment lions
<br />11"Iffiffed by him a bond that Is conditioned upon the payment of
<br />the amount assessed, together with all interest in respect
<br />*KW which MOM the riatuiriffiffift of subsection M has
<br />M" MW by the Secretary•
<br />7. R"k4ftal property subliect to a metchank's
<br />#141111011, within the time prescribed by law (including any
<br />lien lot Certain repairs and Improvements
<br />extension of such time), and that Is In accordance with such
<br />m Plan For FIN 1111101110, Form
<br />8. AtIonneys flems
<br />9. Certain insurance contracts
<br />flquirfIMtS totaling to terms, conditions, and form of the bond
<br />and surothas thereon, as may be spedfied by such regulations,
<br />(1) Piece For Filing - The notice referred to in sub.
<br />$Nftfl (a) am be Mail -
<br />10. Passbook loans
<br />Sec. 6103. Confidentiality and Dis-
<br />(A) Under State Laws
<br />(2) 11111111111011111111111111 Of NOWIll. — For purposes of this
<br />closure of Returns and Return In-
<br />(Q Pool Pro" - In the calls of real pro", in am
<br />section -
<br />formatiorbi,
<br />W'getwithothe list
<br />Mdxdhrk0*'fL, a (or ft county, or other governmer"
<br />rdesilimabod by the Is we of such State. In
<br />(1) 101111111111111111111A Ptull. — Unless notice of lien is rallied in
<br />(wDW1mrv!of CwWn Returfleand
<br />which ON Pro" subject to " lion is situated; end
<br />the manner prescribed in Paragraph (2) during the required
<br />telling period, such notice of IiMt died bisitelated it filed on its
<br />t 1pf"ut!
<br />.9n For Tax Administrallert
<br />00 Pensioned pro" - in the cast of Personal
<br />Property, whether taingift or intangible, in OM oft
<br />data On_wildch If is filed (in accordance with subsection (0) after
<br />rurp"•
<br />t"
<br />w Me State (or the county, or other governmental
<br />the existrallon of such to" period. -
<br />N"VWN). AS designated by the laws of such Slate,
<br />(2) Place For MO. — A notice of lien rallied
<br />(2) Disclosure Of amount of outstanding lion. -If a notice of
<br />In which the Property subject 10 the lien is situated:
<br />during the required telling period shall be effective only -
<br />lien has been flied pursuant to section Mill, the amount of the
<br />!A) if
<br />outstanding obligation secured by SuCh lien may be disclosed to
<br />With Clark Of District Court - In the office of the dark of
<br />the United Stiles district court for the judicial district in which
<br />(I) such notice of lien is rallied in the office in which the
<br />Prior notice of lien was filed, and
<br />n, person who furnishes satisfactory written evidence that he
<br />shall a right in the property subject to such lien or Intends to
<br />IN Pro" subject 10 lien is situated, whenever the State has
<br />(it) in the case of real property, the fact of refilint) le
<br />obtain a right in such property.
<br />r&t by law designated one office which moststhe requirements of
<br />entered and recorded in an index to the extent required by
<br />flubperagesith (A), or
<br />subsection (f) (4). and
<br />(C) With flocarder 01 heeds of The District Of Columbia - in
<br />(S) in8ny case in which. 90 days or more prior to the date
<br />W4GMNof*4ANadw ofillesdoof the DisixictofCoiumpa, it
<br />Of a rilliluxeLof notice of lien under subparagraph (A), the
<br />04 Property subject to the lion is situated in the District of
<br />cokw4ft
<br />I
<br />_1
<br />I
<br />a.
<br />
|