26 USC 6325 - Release of lien or discharge of property

Editorial Notes

Amendments

1998—Subsec. (span)(4). Puspan. L. 105–206 added par. (4).

1982—Subsec. (a). Puspan. L. 97–248 in introductory provisions substituted “shall issue” for “may issue” and “not later than 30 days after the day on which” for “if”.

1978—Subsec. (d)(3). Puspan. L. 95–600 added par. (3).

1976—Puspan. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

1966—Subsec. (span)(3). Puspan. L. 89–719 added par. (3).

Subsecs. (d), (e). Puspan. L. 89–719 added subsecs. (d) and (e). Former subsecs. (d) and (e) redesignated, with amendments, as subsecs. (f)(1) and (h), respectively.

Subsec. (f). Puspan. L. 89–719 redesignated as par. (1) provisions formerly constituting subsec. (d), inserted reference to exceptions provided in pars. (2) and (3) and reference to the filing of the certificate in the same office as the notice of lien to which it refers and expanded the types of certificates to include separate certificates of release, discharge, subordination, and nonattachment, and added pars. (2) and (3).

Subsec. (g). Puspan. L. 89–719 added subsec. (g).

Subsec. (h). Puspan. L. 89–719 redesignated as subsec. (h) provisions formerly constituting subsec. (e) and struck out cross references for single bonds, suits to enforce liens, and suits to clear title to realty.

1958—Subsec. (a)(1). Puspan. L. 85–866, § 77(1), substituted “or” for “,” after “satisfied” and struck out “, or, in the case of the estate tax imposed by chapter 11 or the gift tax imposed by chapter 12, has been fully satisfied or provided for” after “unenforceable”.

Subsec. (c). Puspan. L. 85–866, § 77(2), added subsec. (c) and redesignated former subsec. (c) as (d).

Subsec. (d). Puspan. L. 85–866. § 77(2), (3), redesignated former subsec. (c) as (d) and in heading and text struck out “partial” before “discharge”. Former subsec. (d) redesignated (e).

Subsec. (e). Puspan. L. 85–866, § 77(2), redesignated former subsec. (d) as (e).

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

Puspan. L. 105–206, title III, § 3106(c), July 22, 1998, 112 Stat. 734, provided that: “The amendments made by this section [amending this section and sections 6503 and 7426 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998].”

Effective Date of 1982 Amendment

Puspan. L. 97–248, title III, § 348(span), Sept. 3, 1982, 96 Stat. 638, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to liens—

“(1) which are filed after December 31, 1982,

“(2) which are satisfied after December 31, 1982, or

“(3) with respect to which the taxpayer after December 31, 1982, requests the Secretary of the Treasury or his delegate to issue a certificate of release on the grounds that the liability was satisfied or legally unenforceable.”

Effective Date of 1978 Amendment

Puspan. L. 95–600, title V, § 513(span), Nov. 6, 1978, 92 Stat. 2883, provided that: “The amendments made by subsection (a) [amending this section] shall apply with respect to the estates of decedents dying after December 31, 1976.”

Effective Date of 1966 Amendment

Amendment by Puspan. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Puspan. L. 89–719, set out as a note under section 6323 of this title.

Effective Date of 1958 Amendment

Amendment by Puspan. L. 85–866 effective Aug. 17, 1954, see section 1(c)(2) of Puspan. L. 85–866, set out as a note under section 165 of this title.