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South Dakota · Through 2026-08-31 · Newer source version available

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.

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Where this section sits in the code
  1. TITLE 44. LIENS
  2. 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

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