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<br />Excerpts from I Code
<br />Sec. 6321. Lien For Taxes.
<br />0 any person w" to Pay any tan reg:ecu or refuses td
<br />pay rte same after demand, fire amount ttrCtioN'a2 any mill
<br />SK .. at4toarti. add ., to teat. or asawsati?e ife.:ally.
<br />fool w.Ut city CQats ruff accrus in addtfan trrsrr tdi
<br />t De a lien in ftvw of The Vol stat" ;aeon pi vorvemr
<br />ang ri" to prop". aenow rag or persona! palang"ig
<br />to eat prrsain
<br />Sec. 6322. Period Of Lien.
<br />t nwu anther Cafe is SWITicady f ±xad D-y law• the Ilan
<br />initaftelo ay estt'" 6321 snail; arse at rte i me the assessteeril
<br />I Made aril continue until 1112 i;abil dy. tar fns amouri sal
<br />assigned for a tuogment against" taxpayer arising ouf Pl
<br />such ltspiSity) is set,ated or domes uW. 10,reaoe by reason
<br />of tam of tune.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />ill) mss, Howers Of
<br />sec�y In-
<br />teresi, 's Llenors, And Judgment
<br />I.btfl — Ttie Van ;moaned by 52€Yaon 6�'t Snap
<br />net be obd as against any purchase,, tirade, Pt a seWs ,f
<br />interest, fnecha -tt.1` 5 iienU'. D, 49men en i ad;tc, 'irt, nclllo
<br />vwni III, rrfaats line ranocr:rantenFs suDSaCt A' ! "` ^.as
<br />been ti* by the Secretary .
<br />o Pim for Fs#ng Nonce; Form.
<br />')
<br />Not ;3r . -$Fg - fns .rd =_2 rPf2;iK it '
<br />section ,ai ants: De f,W, -
<br />{Ai guar State Law3
<br />!ill wReal ?rope y 7 - tie case e t c?
<br />ofce lihm the Sate 01Pe
<br />cwo r �': i✓J a .e ^!3a
<br />suodtm ,otii. as daa y. af2i Dh ti,e Bw t:t .,tale. "'..
<br />wr to the property s s �a'.e;: anc
<br />e iersond. ar��rt'9 - ,. _ case c ,esorit!.
<br />PropartY. wha6°4a" tangrai't r,.
<br />wiinin t!t? state tn..
<br />Ssad�u=S�C'•� 35 a t:,eU ^ 3 a. - ..
<br />,n wn1zh the '.,'CDQ Y s..>.,_�
<br />or
<br />sP A e. D, st e-
<br />ae'.1n =taro States
<br />n"T prime P 'e.' .-
<br />s •Dparau app ail
<br />v WIln AecPlot jstzv
<br />lad-` :`mce al
<br />iris ,boar•£ aatge�� e x" � _..._ _ ..
<br />(d3 5Ytu OT prop" 5 sir To Lien - For purposes of
<br />ya,ag='aphS 1'e and lei. property Shalt °tie z"Iret 10 to Situated
<br />Al W Prepare - I.n life CM at raai Propert'y.. at S}5
<br />oly ai recov, a'
<br />,at generai p opt ty - m ft Cass of arson) pro".
<br />wfeYier tantais a, trItar , at €na need = of trial
<br />at Spa time "nal 0 IM is fAw
<br />vier a4 a {gi, UM residential of a Cameroon
<br />ar a i; shall be depend to be trial piece at whidn "
<br />Prtntipai executive office of tie busi.' is taaa *. and ;tte
<br />residents of a taxpayer whose'Mience Is wotrilw Ue IWIld
<br />states sna;i to dwrisd to be M. fire Oil tr .`t of C0141"Ytia.
<br />iu{ Form, - ja form ano Wn"M of fire natits
<br />,started Yo in aultat— on la1 It tae Pl"CnW by Uro
<br />sel:miary- S,.'- natsce shah lit wa ?td ra3iwifnstarsd';ng any
<br />offer V —Slat, or law reya{o'n ins fain] Of colleni 01 a
<br />%mt ce 01 !fen.
<br />Nod: See section Mibl'or Nrotectlen for
<br />certain interests eaen though notice Qf lien
<br />imposed by Section 6321 is tiled wntG respect
<br />i. Sata[if'83
<br />? All vent =as
<br />i r•-tgwra' wiltett} pJ`,nalsla al rote'!
<br />8 Persons! Property 9uechase in, Casua: sale
<br />.,
<br />Personal VIVerli suaftted to possessory Ile,
<br />>` Raat property lax, a?d speeiai a &SeSC art ,.e.,.5
<br />swan ^a p- ope'ty SJtjw . to a till tra- E
<br />ti2n for Certain rtpa:rs and im_pr- .uementP
<br />6 AttSrnay s i:gnS
<br />5 ar'.a:r: :ns:,rance �o. ^tiact
<br />?assocwn'-aan.'-
<br />Reftfing Of Notice. — c au •Dies Pt fn s
<br />$act,,
<br />General Rule. ass n S_ejT ed in
<br />Slier
<br />.s e'ti,di'lin vi
<br />Place For Filing.
<br />a
<br />secretary received wMlarn IrformaAen urn file tnamrou'
<br />praac,tbed In, regulations issued by ttae Secretary)
<br />Mmannits a Change in Ue taAp ryses raider, 0 a navcs
<br />of $Iioa lien Is ate filed in scro rdance with Subsection (f) to
<br />ate state in I' l s"t ras'sdwu A locaiut.
<br />13) period. — in the cast
<br />of any notice at lien. ttw form "reoulred refilling par "sod" nufts
<br />tA) the arte.yaar period ending 30 days after tie 2apiratiOn
<br />of 6 years after Una date of the Assa4enant of fill tax. and
<br />i6) the one -year period ending with the expiration of 6 years
<br />after iha -lose of fire preceding required raffling pariod for
<br />turn notics at lien.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />tai Release Of Lien. — Subject to such
<br />regulations as the Secretary msy prescript, the Suratary Shai!
<br />:slue a certificate of micast of any tie' imposed with respect'
<br />any :nternai revenue tax not later than 30 days after the day On
<br />wn:cn
<br />tit} ifaDahty Sallstxid cr L=raontorceabfe - rile SeaetarY
<br />".ind s that fns i `aDikty SPr ins amount 8sses�d. togetnar with aU
<br />Iniere5t in '2598£1 theteot, fiat Dean fully satisllit or has
<br />ctcome legally unentorcaable. a,
<br />(2; Bond Acteptad- Tien is lurnisnad to the Secretary and
<br />accepted by him s bona that is conditioned upon file paymont of
<br />Ine amount assessed, together with all interest in Biped
<br />thereat, wit'in the rme pniscr•Deo by law -- .n£!ud:ng acy
<br />extens!Dn ail such t •+at :s rr acCCiddnce with suc"
<br />raCuitemsnis Blal�ng to terms. pan ^loons. and form o1 the DanC
<br />and Sureties theirem as may De spac't!ed .y' SLIO rag's'.atlo ^s
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation,.
<br />r., Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. —
<br />a
<br />aiy use^ efts . :noes sal +. 'a.ucry w'rtie .. ._ .ire rat ^e
<br />`as a 4 �t s..,,it . r - ^,ter.CS to
<br />E
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<br />e:T ? a Yet a "r f3rtt No,
<br />Ile
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<br />Excerpts from I Code
<br />Sec. 6321. Lien For Taxes.
<br />0 any person w" to Pay any tan reg:ecu or refuses td
<br />pay rte same after demand, fire amount ttrCtioN'a2 any mill
<br />SK .. at4toarti. add ., to teat. or asawsati?e ife.:ally.
<br />fool w.Ut city CQats ruff accrus in addtfan trrsrr tdi
<br />t De a lien in ftvw of The Vol stat" ;aeon pi vorvemr
<br />ang ri" to prop". aenow rag or persona! palang"ig
<br />to eat prrsain
<br />Sec. 6322. Period Of Lien.
<br />t nwu anther Cafe is SWITicady f ±xad D-y law• the Ilan
<br />initaftelo ay estt'" 6321 snail; arse at rte i me the assessteeril
<br />I Made aril continue until 1112 i;abil dy. tar fns amouri sal
<br />assigned for a tuogment against" taxpayer arising ouf Pl
<br />such ltspiSity) is set,ated or domes uW. 10,reaoe by reason
<br />of tam of tune.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />ill) mss, Howers Of
<br />sec�y In-
<br />teresi, 's Llenors, And Judgment
<br />I.btfl — Ttie Van ;moaned by 52€Yaon 6�'t Snap
<br />net be obd as against any purchase,, tirade, Pt a seWs ,f
<br />interest, fnecha -tt.1` 5 iienU'. D, 49men en i ad;tc, 'irt, nclllo
<br />vwni III, rrfaats line ranocr:rantenFs suDSaCt A' ! "` ^.as
<br />been ti* by the Secretary .
<br />o Pim for Fs#ng Nonce; Form.
<br />')
<br />Not ;3r . -$Fg - fns .rd =_2 rPf2;iK it '
<br />section ,ai ants: De f,W, -
<br />{Ai guar State Law3
<br />!ill wReal ?rope y 7 - tie case e t c?
<br />ofce lihm the Sate 01Pe
<br />cwo r �': i✓J a .e ^!3a
<br />suodtm ,otii. as daa y. af2i Dh ti,e Bw t:t .,tale. "'..
<br />wr to the property s s �a'.e;: anc
<br />e iersond. ar��rt'9 - ,. _ case c ,esorit!.
<br />PropartY. wha6°4a" tangrai't r,.
<br />wiinin t!t? state tn..
<br />Ssad�u=S�C'•� 35 a t:,eU ^ 3 a. - ..
<br />,n wn1zh the '.,'CDQ Y s..>.,_�
<br />or
<br />sP A e. D, st e-
<br />ae'.1n =taro States
<br />n"T prime P 'e.' .-
<br />s •Dparau app ail
<br />v WIln AecPlot jstzv
<br />lad-` :`mce al
<br />iris ,boar•£ aatge�� e x" � _..._ _ ..
<br />(d3 5Ytu OT prop" 5 sir To Lien - For purposes of
<br />ya,ag='aphS 1'e and lei. property Shalt °tie z"Iret 10 to Situated
<br />Al W Prepare - I.n life CM at raai Propert'y.. at S}5
<br />oly ai recov, a'
<br />,at generai p opt ty - m ft Cass of arson) pro".
<br />wfeYier tantais a, trItar , at €na need = of trial
<br />at Spa time "nal 0 IM is fAw
<br />vier a4 a {gi, UM residential of a Cameroon
<br />ar a i; shall be depend to be trial piece at whidn "
<br />Prtntipai executive office of tie busi.' is taaa *. and ;tte
<br />residents of a taxpayer whose'Mience Is wotrilw Ue IWIld
<br />states sna;i to dwrisd to be M. fire Oil tr .`t of C0141"Ytia.
<br />iu{ Form, - ja form ano Wn"M of fire natits
<br />,started Yo in aultat— on la1 It tae Pl"CnW by Uro
<br />sel:miary- S,.'- natsce shah lit wa ?td ra3iwifnstarsd';ng any
<br />offer V —Slat, or law reya{o'n ins fain] Of colleni 01 a
<br />%mt ce 01 !fen.
<br />Nod: See section Mibl'or Nrotectlen for
<br />certain interests eaen though notice Qf lien
<br />imposed by Section 6321 is tiled wntG respect
<br />i. Sata[if'83
<br />? All vent =as
<br />i r•-tgwra' wiltett} pJ`,nalsla al rote'!
<br />8 Persons! Property 9uechase in, Casua: sale
<br />.,
<br />Personal VIVerli suaftted to possessory Ile,
<br />>` Raat property lax, a?d speeiai a &SeSC art ,.e.,.5
<br />swan ^a p- ope'ty SJtjw . to a till tra- E
<br />ti2n for Certain rtpa:rs and im_pr- .uementP
<br />6 AttSrnay s i:gnS
<br />5 ar'.a:r: :ns:,rance �o. ^tiact
<br />?assocwn'-aan.'-
<br />Reftfing Of Notice. — c au •Dies Pt fn s
<br />$act,,
<br />General Rule. ass n S_ejT ed in
<br />Slier
<br />.s e'ti,di'lin vi
<br />Place For Filing.
<br />a
<br />secretary received wMlarn IrformaAen urn file tnamrou'
<br />praac,tbed In, regulations issued by ttae Secretary)
<br />Mmannits a Change in Ue taAp ryses raider, 0 a navcs
<br />of $Iioa lien Is ate filed in scro rdance with Subsection (f) to
<br />ate state in I' l s"t ras'sdwu A locaiut.
<br />13) period. — in the cast
<br />of any notice at lien. ttw form "reoulred refilling par "sod" nufts
<br />tA) the arte.yaar period ending 30 days after tie 2apiratiOn
<br />of 6 years after Una date of the Assa4enant of fill tax. and
<br />i6) the one -year period ending with the expiration of 6 years
<br />after iha -lose of fire preceding required raffling pariod for
<br />turn notics at lien.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />tai Release Of Lien. — Subject to such
<br />regulations as the Secretary msy prescript, the Suratary Shai!
<br />:slue a certificate of micast of any tie' imposed with respect'
<br />any :nternai revenue tax not later than 30 days after the day On
<br />wn:cn
<br />tit} ifaDahty Sallstxid cr L=raontorceabfe - rile SeaetarY
<br />".ind s that fns i `aDikty SPr ins amount 8sses�d. togetnar with aU
<br />Iniere5t in '2598£1 theteot, fiat Dean fully satisllit or has
<br />ctcome legally unentorcaable. a,
<br />(2; Bond Acteptad- Tien is lurnisnad to the Secretary and
<br />accepted by him s bona that is conditioned upon file paymont of
<br />Ine amount assessed, together with all interest in Biped
<br />thereat, wit'in the rme pniscr•Deo by law -- .n£!ud:ng acy
<br />extens!Dn ail such t •+at :s rr acCCiddnce with suc"
<br />raCuitemsnis Blal�ng to terms. pan ^loons. and form o1 the DanC
<br />and Sureties theirem as may De spac't!ed .y' SLIO rag's'.atlo ^s
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return in-
<br />formation,.
<br />r., Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. —
<br />a
<br />aiy use^ efts . :noes sal +. 'a.ucry w'rtie .. ._ .ire rat ^e
<br />`as a 4 �t s..,,it . r - ^,ter.CS to
<br />E
<br />S
<br />
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