SDCL § 44-7-1.1: Applicability of chapter.
Where this section sits in the code
- TITLE 44. LIENS
- CHAPTER 44-7. FEDERAL TAX LIEN REGISTRATION
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.
Collected 2026-09-03T15:18:57Z. Source file · JSON