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<br />fsaarps Fran Ntttuaat tisneltas Gale
<br />Sec. 6321. lien FtH Tames.
<br />tt alry Dr'sSC9 fuWa t0 Drl a.4} tall n~t1C1S a feftFSeS i9
<br />paM ale rose atwr dtleeN, the aaetrnt (kicia64iq ady imar-
<br />est, attmtiaW ; atditalr :o tav, a assessaeb ppaaky, -
<br />ttlpetner entA arty-costs ~ mar atxrDe in x4dAiai it:ar~o)
<br />sera bra )be w tavor W ttta U9tled Sates t:pon a6 ptpteny
<br />and ripate to prapMy, rAat6et r~l a persmat. 9alongtrry
<br />to srKP pmsart.
<br />Sec. 6322. Period i)f Lien.
<br />Unbss aoa-a data a sDectlraay reed Cq tar. tae pen
<br />tdtA9sed ay Settkn 6321 sAaq u15E xt [rte tulce the
<br />assessr,.ent ~ made and saaz tamkt~:,E a-tn tea is 41tYg *-.
<br />the amm:m s9 assessed !^_t a N~mffit agamsi Nc :at~
<br />paytt atAsetp Csi d suG Udom1Y1 is sa;nfkd n aacames
<br />uamftzceaok by reasw of lapse nt rase.
<br />Sec. 6323. Validity and Priority
<br />Against Certain Pers3ns.
<br />ro) Perckasers, HW@ers Ot Secn:iig fa-
<br />teresta, Metbaelc's ktasors, As@ JnE@~~ t
<br />Ltea CreNters. -Toe Ilea ,r..pn6td rt_ s _ ~ Fx"
<br />shag na Cr rand as apas;st arty Du2nasa. FddG C
<br />SeC;H"aY SAES:, m6,^P.F.n.SS t'~. _ ~ -_
<br />Ciedlra .Sdti ntRCe iaetBCR wi,~A meets d;a rr.,.ii~2"--
<br />df seaseGikn ki teas oven igaA oy me S+"tetary.
<br />fro) Protattiae For Certain iatarO5t3
<br />EYr+a Ttrae~ Natiza ftM6.-era ~,wq •~ka :.°
<br />a lion kipoaod oY s~tkn b327 Ass oeea farsd. s.-;n t€^
<br />sAaR nd ne valid-
<br />a, Ptaea Fo° Fkl~ ~tette~: F@r~
<br />1}1 Pike Fyq Fli;~±:-?ae +~iE4 r~»,'tad -. -~4
<br />5;?sth~ ta)N.xzis id t'~d-'-
<br />ln){q Reat~PrapertY.-m the case w mat GropenY. in
<br />anB S~t6e wham the S:ata a fnfi :P , '- -
<br />pwernmep[al suediveioaA as tlestgnatetl aY tAa taws
<br />d shah slaw. m whkA die GfapxtY suoiact to tae.
<br />Ikn ~ SlteelB~ sal
<br />(ir) PerstnW Prppary.-In ate case d Daeandt
<br />ptapefiy, wAetaBr tangi>ria a uRaagtae, la one erica
<br />aNepi tM State (a ttw caumY, W aAA 9aflrAmeme!
<br />seotXyiegnt as tlesgaatee q tAe laws d such Stara,
<br />}6 rhlcp tb ptOpetty suopct to tAa Ilea ~ siteate4
<br />a
<br />(~ WpA Clerk ~ Dhirkt Court.-In tae oRke d the
<br />Neik of the tlsYab Spas msakl caeri la due fadkidl
<br />a~t~ k ahkA L',S ptapettY sit td !!aa w,-c~.x~
<br />w6tttaaet Rie State Ass nm M iaw daignatad ana oftke
<br />wRdc9 mWtl nb :ege60malds W snbparaglaPh lAk a
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<br />~}j~Y {nom ~a{.;/t tt spy 7
<br />'~ tjLi ~ / FSii fV
<br />'~ L V. 2~ cF@~S
<br />ICV Ykth Recattd IX Coeds a TM t)istrrt m Cidao-
<br />aia.- m Ne +Xfka d the Re9a~r v! Ueetls of the
<br />orsvxy of CoWmWa, ft me property selSect to Na lien is
<br />sduated fn tAe ttktrkt v1 CoatmDYa.
<br />(2) Sous CS Prt~cy Sua{ec! ?v Llea-Fw Purpasas
<br />of para~ap00-iT) a~ fSl. Property shaR'oe deemed tv Oe
<br />~senayM- - .
<br />1A) P,»al Property.-In tao ease v. real Grroperty, at Its
<br />prryst9al locatlvrt; a
<br />I6} Pasvnzl Frtgenr-- m ih2 :asv ~t parsanal
<br />property, weemat i nor~ie ~ - anyiC~ _ _ _,
<br />of the tarpaYar at the time 1.^.e n9tCe c+ i:~ ~ a tiled~~
<br />Fvr Pntpaas rrt Par~rapF f2kf6), .ae r?etlCnce vt z ca~
<br />Pu2tkm a GattscrshiP shzli Ce deems,. [a tW Eh° D'=ve at
<br />antra ik vix'tPal ~uteac att~a st ma Cis^ass ..,
<br />:coated. and iha restdGtxe vt a l:,tpxyar whose residxrv
<br />~ anh¢:t tea Unitetl Sritas ;hall ha eae ~.etl t, c~E ~ the
<br />6Wrrc: P! CoWmau..
<br />31 F,vm.- iAa term anti .vr,l::r,t vt me ^ot~.9
<br />=a?=_ned i0 rn SG'JSGl;ini! (d) eh2:: CE 9reSC; lied Py ii,
<br />seereary. 5~_h n~hv `.Gan Ca vase r.,,twnns:;^.CinQ a^y
<br />~rs~ pr:r.,:e-:..r law rrtard . ,:..... _..._.., o ..
<br />ustce :. :-..
<br />tqi Retiring Gr Hetica.- `nr _;;e~sa a ~h,s
<br />sxtt9n-.
<br />.t} Gae6rat neie.-- Un;>ss nat~.e cf t:ar. rs refdetl
<br />in me manrlaY Pteurioe0 ~, paraglapa !.1 dWmq the re
<br />Cvi-ad :_,. ~:q iw~,^.. snia rw~a - l~^ ~__.. c;; ':aaiad
<br />as - ? ,n dw Saw 9n wnkh e- N fries a ay~aenpe anh _
<br />;a~__-": _~- :is attE'. tAE' aX~3N~?~"' ":' SL'C9 tEC.'.`.NM~ p~ft!4. -
<br />s•. A~e~ F FiEie t nw!c. a n»» !»-U»d
<br />.. er ...¢~.-.-
<br />dwiap ma repaired retginp Dari9d shah ha af!avtnre or.ly-
<br />rhfGh It!0 p10r n9tIC9 l{f iPon was ! cd.rt'Itl r
<br />iaka! say: a3se.le. Mkh,t'_re•tfa)s Q,atae pdpr da ih~:
<br />data of a rafRiap A hake M 1'rgn ender saopatagrapa
<br />IA>, the SeGwtary received wntten intamatian lie tna
<br />manlwr prescrt88d is regntatWns issued oy e.^,e Secretory}
<br />G9nCerell~ a Ghange b Na taapayar's resttlence, h a
<br />natiea of seen aen 4 alsd tired in accadariee waA suo-
<br />saotioa tl) io the State k whys such residerce k rotated.
<br />1.~
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<br />6
<br />ts) Asea~a@ fletNiR$ PsAok- in riu ease at
<br />a1y nmka ai :ten. the term "retpikM nftRnq prt~d"
<br />treaas-
<br />{A) the eta-Yost period ertdwq 30 days after me ea-
<br />pifalta9 of b T6afe dtt& tli9 date el She aasessaem m
<br />me tea, and -
<br />($) the os&Year D~i~ e~tng aiM-the ezptrattal at
<br />6 years after the close of the precedlnq requned rdd6g
<br />Paivd tar scan nwka ~ non.
<br />SeY, 6326, ~y?ieaSe (7f lien Qr Dis-
<br />charge Of Property.
<br />;a; flotease Of Llan.- Su4iect ro sec,^. taptlatas as
<br />the SeDre'.ary may e;e3Griaa, the Secretary r,.ay i<sae a ca:-
<br />irifcate mreleas~ of arty Ian in+posad with respect ro ary
<br />=2arral reaene tax d-
<br />'t? I.iaCliitY SatLMied a U-'.?nlaGeaCla.-the Set:rc'ary
<br />finds twat :`e lia9i!"y fm the amDam acsassed.:~ten"-: wee
<br />all tote:est in !aspect t*,aavi. has seen t!:tiy satistlad a ass
<br />Ce9eme iapalty rnerfarcesata: or
<br />"; >ncv "~'wepted.- Theta i=~ tarnished t^ frte
<br />Sacrntary antl accepted ay alma 9attl teat is echdaic.^.2c
<br />aDOn tae paylnem of tae amaum assessed, tigtider r;
<br />an .. xt i„ resixGt Nteot. wah:s tae tame aesc:i ~d sy
<br />law ~(irGtudinq any oztensic:^. at sac" timei, sad inat k~ i'
<br />aGCadanGe wllh sash reenaCtnenta r81a[k'Iq t0 [a(~.n5, C~~. ji•
<br />lions, and inrm Gt tea hand and saretiss Itkrdan. as rzy Ca
<br />s;ECifta9 ty such regnlatt9na.
<br />Sec. uiD3. Confidertiality and )is-
<br />CIOStite Of ietttrriS and rB-
<br />ttim iM~rmation.
<br />1!i}. eti3Ztiisura _E~i CBir'eirt n8i`uraa o
<br />Para tatart ;a3tes Fsr : a. ~@~satsire*~t € .
<br />pos~s.-
<br />::sue _. .-.~ - -
<br />OI Ilan+ nd9 hBeli hied VDWS9dAi t0 SaGIIPG Wi3lt, -~inB
<br />amWat N the aatataaCkp Obligstam secarod oy srrvh Ran
<br />may be diedl9eed to arty parson wha fomishes sat%fACtary
<br />written evidence that he has a rpht m the DroPattY sah;act tv
<br />satin Ilan a intends to aaiahi a rryat m such pr9PertY.
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