This title applies only to federal tax liens and to other federal liens notices of which under any Act of Congress or any regulation adopted pursuant thereto are required or permitted to be filed in the same manner as notices of federal tax liens.
Miscellaneous ProvisionsUniform Federal Lien Registration Act
Section § 2100
This law section deals with filing notices for federal tax liens and other federal liens that Congress or related regulations say must be filed like federal tax liens.
federal tax liens federal liens notice filing
Section § 2101
This law explains how and where to file notices of federal tax liens and other federal liens to ensure they are properly recorded. When these liens are against real property, like land or buildings, they must be filed with the county recorder where the property is located. For personal property liens, the rules vary: corporations, LLCs, or partnerships with a main office in California must file with the Secretary of State; the same applies to certain trusts and estates of deceased individuals. In other situations, the filing occurs with the county recorder where the individual lives.
(a)CA Civil Procedure Code § 2101(a) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens must be filed in accordance with this title.
(b)CA Civil Procedure Code § 2101(b) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed for record in the office of the recorder of the county in which the real property subject to the liens is situated.
(c)CA Civil Procedure Code § 2101(c) 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:
(1)CA Civil Procedure Code § 2101(c)(1) If the person against whose interest the lien applies is a corporation, a limited liability company, or a partnership whose principal executive office 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.
(2)CA Civil Procedure Code § 2101(c)(2) If the person against whose interest the lien applies is a trust that is not covered by paragraph (1), in the office of the Secretary of State.
(3)CA Civil Procedure Code § 2101(c)(3) If the person against whose interest the lien applies is the estate of a decedent, in the office of the Secretary of State.
(4)CA Civil Procedure Code § 2101(c)(4) In all other cases, in the office of the recorder of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien.
federal tax liens notices of liens real property liens
Section § 2102
This law states that if the Secretary of the Treasury or another authorized U.S. official certifies a notice of a federal lien, that certification is enough for it to be filed. No additional confirmation or notarization is needed for these types of federal lien notices.
Certification of notices of liens, certificates, or other notices affecting federal liens by the Secretary of the Treasury of the United States or his or her 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.
federal lien Secretary of the Treasury certification
Section § 2103
This law explains how to handle federal lien notices and related documents in California. If a federal lien notice is presented to the Secretary of State or a county recorder, they must file and index it according to specific Commercial Code or Government Code procedures. For certificates of release or discharge of liens, the Secretary of State will process them like termination or release statements. Additionally, both the Secretary of State and county recorders need to issue certificates upon request, showing any liens or related documents filed with them. Fees for these services are determined based on actual costs or applicable government sections.
(a)CA Civil Procedure Code § 2103(a) If a notice of federal lien, a refiling of a notice of federal lien, or a notice of revocation of any certificate described in subdivision (b) is presented to a filing officer who is:
(1)CA Civil Procedure Code § 2103(a)(1) The Secretary of State, he or she shall cause the notice to be filed, indexed, and marked in accordance with the provisions of Sections 9515, 9516, and
9522 of the Commercial Code as if the notice were a financing statement within the meaning of that code; or
(2)CA Civil Procedure Code § 2103(a)(2) A county recorder, he or she shall accept for filing, file for record in the manner set forth in Section 27320 of the Government Code, and index the document by the name of the person against whose interest the lien applies in the general index.
(b)CA Civil Procedure Code § 2103(b) If a certificate of release, nonattachment, discharge, or subordination of any lien is presented to the Secretary of State for filing he or she shall:
(1)CA Civil Procedure Code § 2103(b)(1) Cause a certificate of release or nonattachment to be filed, indexed, and marked as if the certificate were a termination statement within the meaning of the Commercial Code.
(2)CA Civil Procedure Code § 2103(b)(2) Cause a certificate of discharge or subordination to be filed,
indexed, and marked as if the certificate were a release of collateral within the meaning of the Commercial Code.
(c)CA Civil Procedure Code § 2103(c) If a refiled notice of federal lien referred to in subdivision (a) or any of the certificates or notices referred to in subdivision (b) is presented for filing to a county recorder, he or she shall accept for filing, file for record in the manner set forth in Section 27320 of the Government Code, and index the document by the name of the person against whose interest the lien applies in the general index.
(d)CA Civil Procedure Code § 2103(d) Upon request of any person, the filing officer shall issue his or her certificate showing whether there is on file, on the date and hour stated therein, any notice of lien or certificate or notice affecting any lien filed after January 1, 1968, under this title or former Chapter 14 (commencing with Section 7200) of Division 7 of Title 1 of the Government Code,
naming a particular person, and if a notice or certificate is on file, giving the date and hour of filing of each notice or certificate. Upon request, the filing officer shall furnish a copy of any notice of federal lien, or notice or certificate affecting a federal lien. If the filing officer is a county recorder, the fee for a certificate for each name searched shall be set by the filing officer in an amount that covers actual costs, and the fee for copies shall be in accordance with Section 27366 of the Government Code. If the filing officer is the Secretary of State, the certificate shall be issued as part of a combined certificate pursuant to Section 9528 of the Commercial Code, and the fee for the certificate and copies shall be in accordance with that section.
federal lien notice Secretary of State county recorder
Section § 2104
This law explains the fees for recording and indexing anything to do with liens. If you file a lien or related document with a county recorder, the fees are what the Government Code sets for recording documents. Filing the same with the Secretary of State has its own separate fee. The authorities handling these recordings send a bill to the federal tax officials each month for these filings.
The fee charged for recording and indexing each notice of lien or certificate or notice affecting the lien filed with the county recorder shall be the same as those established by Article 5 (commencing with Section 27360) of Chapter 6 of Part 3 of Division 2 of Title 3 of the Government Code for the recording and indexing of documents.
The fee for filing and indexing each notice of lien or certificate or notice affecting the lien with the office of the Secretary of State is set forth in subdivision (a) of Section 12194
of the Government Code.
The officer shall bill the district directors of internal revenue or other appropriate federal officials on a monthly basis for fees for documents recorded or filed by the county recorder or the Secretary of State.
lien recording fees county recorder fees Secretary of State filing
Section § 2105
This law requires that any federal tax lien notices or related documents filed before January 2, 1968, must be kept in a special file by filing officers. This file should be labeled accordingly and organized by the order in which they were received. Additionally, if any documents affecting a lien from that time were filed, they should be stored in the same office.
Filing officers with whom notices of federal tax liens, certificates and notices affecting such liens have been filed on or before January 1, 1968, shall, after that date, continue to maintain a file labeled “federal tax lien notices filed prior to January 2, 1968” containing notices and certificates filed in numerical order of receipt. If a notice of lien was filed on or before January 1, 1968, any certificate or notice affecting the lien shall be filed in the same office.
federal tax lien notices certificates
Section § 2106
This section ensures that the law is applied in a way that keeps it consistent and uniform with similar laws in other states that have adopted it.
This title shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this title among states enacting it.
uniform law interstate consistency harmonization
Section § 2106.5
This law allows notices and documents related to federal tax liens, such as releases or discharges, to be submitted and stored electronically. It supports the use of technology like computerized processing and telecommunications to manage these records efficiently.
This title shall be applied and construed to permit the transmission, filing, recording, and indexing of notices of federal tax liens and all certificates that relate to or affect those liens, including, but not limited to, certificates of release, discharge, subordination, and nonattachment, by electronic or magnetic means, using computerized data processing, telecommunications, and other similar information technologies available to the filing offices.
federal tax liens electronic filing electronic transmission
