44-7-1
Repealed.
44-7-1.1
Applicability of chapter.
44-7-2
Repealed.
44-7-2.1
Procedure for filing under chapter.
44-7-3
Repealed.
44-7-3.1
Certification as entitling liens, etc., to be filed.
44-7-4
Repealed.
44-7-4.1
Duty of secretary of state or register of deeds on presentation of notice of federal lien,
refiling of notice, or notice of revocation of certificate.
44-7-5
Repealed.
44-7-5.1
Duty of secretary of state on presentation of certificate of release, nonattachment,
withdrawal, discharge, or subordination.
44-7-5.2
Duty of filing officer to accept liens in authorized method or medium.
44-7-6
Repealed.
44-7-6.1
Repealed.
44-7-7
Repealed.
44-7-7.1
Repealed.
44-7-8
Repealed.
44-7-8.1
Schedule of fees for filing lien or certificate or notice affecting lien--Deposit of fee.
44-7-8.2
Fees for responding to request for information.
44-7-8.3
Uniform application and construction of chapter--Filing system.
44-7-9
Repealed.
44-7-10
Tax liens and notices filed before effective date of chapter.
44-7-11, 44-7-12. Repealed.
44-7-1.1. Applicability of chapter.
This chapter applies only to federal tax liens and to other federal liens notices that, under any act of Congress or any federal regulation adopted pursuant to any act of Congress, are required or permitted to be filed in the same manner as notices of federal tax liens.
Source: SL 1988, ch 355, § 1; SL 2005, ch 236, § 1.
44-7-2.1. Procedure for filing under chapter.
Filings made pursuant to this chapter shall be as follows:
(1) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens shall be filed in accordance with this chapter;
(2) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the register of deeds in the county in which the real property subject to the liens is situated;
(3) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows:
(a) If the person against whose interest the lien applies is a corporation or a partnership whose principal place of business is in this state, as these entities are defined in the internal revenue laws of the United States, in the Office of the Secretary of State;
(b) In all other cases, in the office of the register of deeds of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien.
Source: SL 1988, ch 355, § 2.
44-7-3.1. Certification as entitling liens, etc., to be filed.
Certification of notices of liens, certificates, or other notices affecting federal liens by the secretary of the treasury of the United States or his delegate, or by any official or entity of the United States responsible for filing or certifying of notice of any other lien, entitles them to be filed and no other attestation, certification, or acknowledgment is necessary.
Source: SL 1988, ch 355, § 3.
44-7-4.1. Duty of secretary of state or register of deeds on presentation of notice of federal lien, refiling of notice, or notice of revocation of certificate.
If a notice of federal lien, a refiling of a notice of federal lien, or a notice of revocation of any certificate described in § 44-7-5.1 is presented for filing:
(1) To the secretary of state, the secretary of state shall cause the notice to be marked, held, and indexed in accordance with the provisions of chapter 57A-9, as if the notice were a financing statement within the meaning of the Uniform Commercial Code; or
(2) To any register of deeds, the register of deeds shall receive, record, and index the notice in the same manner as similar instruments are recorded and indexed.
Source: SL 1988, ch 355, § 4; SL 1990, ch 30, § 10; SL 2005, ch 236, § 2.
44-7-5.1. Duty of secretary of state on presentation of certificate of release, nonattachment, withdrawal, discharge, or subordination.
If a certificate of release, nonattachment, withdrawal, discharge, or subordination of any lien is presented to the secretary of state for filing, the secretary of state shall:
(1) Cause a certificate of release, nonattachment, or withdrawal to be marked, held, and indexed as if the certificate were a termination statement within the meaning of the Uniform Commercial Code, but the notice of lien to which the certificate relates may not be removed from the files; and
(2) Cause a certificate of discharge or subordination to be marked, held, and indexed as if the certificate were a release of collateral within the meaning of the Uniform Commercial Code.
Source: SL 1988, ch 355, § 5; SL 2005, ch 236, § 3.
44-7-5.2. Duty of filing officer to accept liens in authorized method or medium.
The filing officer shall accept liens described in this chapter in the method or medium authorized by the filing office in accordance with chapter 57A-9 and rule of the appropriate filing office.
Source: SL 2005, ch 236, § 4.
44-7-8.1. Schedule of fees for filing lien or certificate or notice affecting lien--Deposit of fee.
For filing a lien or certificate or notice affecting any lien filed under this chapter, the fee is as follows:
(1) Twenty dollars if the record is communicated in writing; and
(2) Fifteen dollars if the record is communicated by another method or medium authorized by filing office rule.
If the filing is with the secretary of state, one dollar of the fee shall be deposited into the financing statement filing fee fund.
Source: SL 1988, ch 355, § 8; SL 2005, ch 236, § 7.
44-7-8.2. Fees for responding to request for information.
For responding to a request for information from the filing office, including communicating whether there is on file any lien, certificate, or notice affecting any lien filed under this chapter naming a particular debtor, the fee is as follows:
(1) Twenty dollars if the record is communicated in writing; and
(2) Fifteen dollars if the record is communicated by another method or medium authorized by filing office rule.
The secretary of state shall use the procedures set forth in § 57A-9-523 to respond to a request for information from the filing office.
Source: SL 2005, ch 236, § 8.
44-7-8.3. Uniform application and construction of chapter--Filing system.
This chapter shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among states enacting it and to permit the filing office to use a filing system to record and maintain notices of liens, certificates, and other notices affecting federal tax liens or other federal liens in a manner authorized by the filing office and to permit federal officials to file notices of liens, certificates, and notices affecting those liens upon real or personal property for obligations payable to the United States under the filing system authorized by the filing office.
Source: SL 2005, ch 236, § 9.
44-7-10. Tax liens and notices filed before effective date of chapter.
Filing officers with whom notices of federal tax liens, certificates, and notices affecting such liens have been filed on or before July 1, 1967, shall continue to maintain a file labeled "federal tax lien notices filed prior to July 1, 1967" containing notices and certificates filed in numerical order of receipt. If a notice of lien was filed on or before July 1, 1967, any certificate or notice affecting the lien shall be filed in the same office.
Source: SL 1967, ch 154, § 6.