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