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Entered as Doctirran, Nrl�
<br />t 93321
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<br />X41
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<br />1116
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<br />Excerpts From InWrivi Novena Code
<br />(21 S.fuS of Property SuW. To Lien For pulooseS 01
<br />Secretary rectived wfdl" silliffill inn the W40M
<br />prescribed in !egutAtIOnS Issued by the Secretary)
<br />pa,ag,a ohs, I plopeflys all bedesmWoteS,sualitJ
<br />OC
<br />to Citing a chat
<br />Sec. 6321. Lien For Taxes.
<br />(At Fistal Property - in me cast of real Property at ds
<br />location, or
<br />of such trams also [lied In accordance .,In subsection III—
<br />physical
<br />181 Personal Property In the Case at personal property.
<br />the Slate in which Such rRSIClMt IS IOCAI24
<br />If any Dotson flattle to Day any la" neglects of refuses 10
<br />whether tangible of intangible at the residence of The
<br />pay the same after demand, the amount imcluong any mtv-
<br />S
<br />addition to lax. Of assessable penalty.
<br />Ia-payer at the time The notice at lien IS Wed
<br />(3) ff"faired 116111,111M
<br />#Sj, additional amount.
<br />Cost$ IM May aW- in 11011IDT1 ItM*I*)
<br />For purposes of pa'"'aphl2ter the residence of a corporation
<br />at any notice of liens that term "required (fifflIng Period- mum-
<br />togglIffor :ith any
<br />be lien ith JaM V)Ile W11111 StAl"S UPO" all property
<br />0, partnership Shall pia deemed 10 te In- place 21 ohiCn Ine
<br />IA, the am-year 091*d'tftdlng 30 days ath"Ther tKiltrallon
<br />Shall
<br />and 4htS 10 preft", wh~ fear or personal billOtigifig
<br />VMIP31 executive Offs, �,, at the business IS located and the
<br />the United
<br />at 6 years after the We at The asseswertl of the Is'. and
<br />It it
<br />swdence of a lampave, whose r,s,d,Kf is without
<br />(81 the on e-year period ending with the e,praljon or 6 years
<br />to at" Dotson
<br />States shall be deemed to be In lht D-SlICT C! Columbia
<br />s
<br />after the close of the preceding recurred selling period lot
<br />Period Of Lien.
<br />(3i Form the jolm .and Convent of Me 1,01-Ct
<br />such notice or llen_
<br />Sec. 632Z.
<br />• WWSS another date is ipeellically tiled by law The lien
<br />rrirhc�,�" I ll the
<br />afiftled to I. S. a Snail be
<br />Secretary Su,,, Vob,ff snap" valid notwilhitarfliding,anit
<br />-01
<br />S 6325. Release Of Lien Or
<br />ill~ fly flo;1.9n 62,11 Shall arise .1 the time the asseSSIMIssit
<br />101 the AMOUMI S
<br />other D'OV'S, Of law III the form 0, Conli01 3"
<br />n
<br />ec
<br />Discharge of Property-
<br />is ma" and shall continue until the liability
<br />a
<br />notice of lIX
<br />&SStSW (of a 1pffiffient against the ta.payer arising Our
<br />.
<br />Release of Lien. — Subject' to such
<br />such fiability) is flatistied otpecomes uneftfolcelloic by to looft
<br />Note: See section 6323(b) for exceptions to a
<br />regulations as the secretary may fifescritte the Secretary Shall
<br />V. I&VA of Time
<br />of lien imposed by section 6321 with
<br />Issue a certificate at release of any lien imposed with MSOW 10
<br />theday on
<br />Sec. 6,123. Validity and Priority Against
<br />valid notice
<br />to:
<br />any Internal revenue [a, nor later Than 300ays after
<br />Certain Persons.
<br />respect
<br />I Securities
<br />which -
<br />LiablislY Satisfied a, Unenforceable - The Sitcelas'st
<br />Purchasor's Holders Of Snwlty In-
<br />c
<br />Motor vehicles
<br />fibDS that the nap hey for ;he amount ass�sed. together with all
<br />fully of has
<br />sill
<br />Judgment
<br />torests. Mochsnlc'i Lionfors, And Ju
<br />3 Personal properly purchased at retail
<br />satisfied
<br />�njefesl in its ecl thereof. has been -
<br />Or
<br />4 Personal P,r,0,qerty pUrchasea In C8SUZI Sale
<br />become itgall younentorceablt.
<br />Lien Creditors. — rise lien imposed Dy section 6321 shall
<br />5 personal property SuDlecle(I 10 possessory lien
<br />Qj Borial Accepted There 'Slumishedto the Secretary And
<br />ape gas 5 1 any purchaser hold., 01 a setu'lly
<br />I* valid 11 1 IT
<br />6 Real property tax and special assessment liens
<br />ACCepled by him a bond that IS COMI-1141thed Upon the PaYMgntOt
<br />nfer" mosc6an Slienor 0, judginent ilencfed,to. unfit
<br />1,
<br />7 Residential property subject 10 a MeChal"C's
<br />1h:, 1101"I assessed. 109ttristr with all rl M respect
<br />"feel which meets The requirements of Subsection 11, has
<br />lien for certain repairs and imPfOverisellts
<br />In eo! *ltbn I" time prescritted by law litclud,ing any
<br />'y in! secretary
<br />been filed 0
<br />6 Attorney 'S liens
<br />tension of SVC n is met a no 1haT is in accordance with S"tt
<br />9 Certain insurance contracts
<br />relaorso to terms conditions. and form of thebond
<br />iti Piece For Filing Notice; Farm. —
<br />TO Passbook loans
<br />and tutokelis 11111,110n, u may W specified by such "IstiOnd.
<br />111 Isace For Filing - The notice referred to in sub -
<br />Sec. 6103. Confidentiality and Dis-
<br />. 'yg1p11 jai shall be h] 0
<br />;gi Refifing of Notice. — F., In,,
<br />Returns and Return In-
<br />fill Under Slate Laws
<br />Session
<br />closure of
<br />jIr Real Property M The case of real VOWIV In One
<br />is General Rule. — Units, notice at 1-th IS I000 I'
<br />formation.
<br />011tce within led Stile for the county OtOthe"gOve"u""al
<br />AW, I by Inc The laws of such State, in
<br />the marine o,escIM6 in paragraph as,,,q the eiruired
<br />(k, 61 Certain Returns and
<br />wtk� swiplivision) as designated
<br />subjecri 10 the Ile" Is sitwited and
<br />eldiss all ibeirealedaSI,ledorithe
<br />a period Such notice of lien "Ce 'III allot
<br />lnfsrmitiip6 For Tax Administration
<br />which the property
<br />L
<br />date on which It Is f1ledlin 3ccola'r with S�OIKIIDIT
<br />Return
<br />list personal ps�psf,ly L in ine cast of personal
<br />the ellp,ration of such Wiling Period
<br />purposes.
<br />pfOperly whither tangible A, intangible in one aft.ce
<br />Whe Start (Or 109 C" gow"Ternerflal
<br />(21 Place Fair Filing. — A notice at lien Wiled
<br />at outstanding Ile. . If a notice or
<br />-arsillso
<br />SUbdivrSiont as designated or, the laws 01 Such Stale
<br />Only
<br />curing the ,q.qed ,filing Del -04 shall Do 0110,,r 0
<br />12) Disclosure of amount
<br />lien has been tiled purSujn, to SeCtlop,632311) theamountOtthif
<br />in which ft,e property subject 10 The lien is wlialed
<br />'At 0
<br />in the Office In which the
<br />outstanding obligation secured by such lien may be disclosed to
<br />0,
<br />C*U"Il"*""O—'IIC'tol the cictkoi
<br />,, Such notice of lien IS jellied
<br />halite of holy was tiled and
<br />any person who furnishes Satisfactory written "Iderict that he
<br />"I"OdS to
<br />the United Slates dISll-CI 'or the judicial district in which
<br />[burl
<br />"to,
<br />the Cast of real DIODWY he fact of elllmg is
<br />has a light in rise property SAW 10 WCO 1190 Or
<br />the ~ty sublet! to hoer is Situated whenever the Stale has
<br />"Itied and recorded in ah,nde, to the e,teni tittuifed by
<br />obtain a right in San prn"tly
<br />net by iawdessmaledoileoffiCe whithm"IS the 'eQLWOMt$Ot
<br />SubSe,1.0. i11 141 aid
<br />suloparagraph IA) or
<br />SRI in any CaSe,n which go days or mate PIIDf 10 flit date
<br />IM With Flecgfdel 01 Deeds 01 Tnt Of C-Juirala m
<br />of IT 01 notice at 1_ undo, ,Tlreosh (A). Inc
<br />Inefoll-ce of The Recoroet of needs a' "I its CWUmrfla it
<br />t" proDlfly, Sualfs;j to the lien IS stualt(l in the 015fl-Cl Of
<br />Columbia
<br />
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