{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-3403","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-3403","heading":"Notices - Filing","body":"A. Notices of liens, certificates, and other notices affecting\n\nfederal tax liens or other federal liens must be filed in accordance\n\nwith the Uniform Federal Lien Registration Act.\n\nB. After any notice required by the Uniform Federal Lien\n\nRegistration Act to the owner of real property located in the State\n\nof Oklahoma, notices of liens upon real property for obligations\n\npayable to the United States and certificates and notices affecting\n\nthe liens shall be filed in the office of the county clerk of the\n\ncounty in which the real property subject to the liens is situated.\n\nC. Notices of federal liens upon personal property, whether\n\ntangible or intangible, for obligations payable to the United States\n\nand certificates and notices affecting the liens shall be filed as\n\nfollows:\n\n1. If the person against whose interest the lien applies is a\n\ncorporation or a partnership whose principal executive office is in\n\nthis state, as these entities are defined in the internal revenue\n\nlaws of the United States, in the office of the county clerk of\n\nOklahoma County, Oklahoma;\n\n2. If the person against whose interest the lien applies is a\n\ntrust that is not covered by paragraph 1 of this subsection, in the\n\noffice of the county clerk of Oklahoma County, Oklahoma;\n\n3. If the person against whose interest the lien applies is the\n\nestate of a decedent, in the office of the county clerk of Oklahoma\n\nCounty, Oklahoma;\n\n4. In all other cases, in the office of the county clerk of the\n\ncounty where the person against whose interest the lien applies\n\nresides at the time of filing of the notice of lien.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ca262cd36c9ac7bd01e252de67a2605242eb9cd602aa2a5f7c47f713b2bf4a2d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-3402","next":"us-ok/okla.-stat.-tit.-68-68-3404"},"notice":"GroundRules: Original legal text. Not legal advice."}