{"data":{"id":"us-sd/sdcl-44-7-10","jurisdiction":"us-sd","citation":"SDCL § 44-7-10","heading":"Tax liens and notices filed before effective date of chapter.","body":"Filing officers with whom notices of federal tax liens, certificates, and notices affecting such liens have been filed on or before July 1, 1967, shall continue to maintain a file labeled \"federal tax lien notices filed prior to July 1, 1967\" containing notices and certificates filed in numerical order of receipt. If a notice of lien was filed on or before July 1, 1967, any certificate or notice affecting the lien shall be filed in the same office.","path":["TITLE 44. LIENS","CHAPTER 44-7. FEDERAL TAX LIEN REGISTRATION"],"source_url":"https://sdlegislature.gov/Statutes/44-7-10","current_through":"2026-08-31","vintage":"","retrieved_at":"2026-09-03T15:18:57Z","sha256":"cda19bcf4efee38ccd12ebe79092e87ba3239c09618c360039077a850b44bcf7","source_id":"us-sd","stale":true,"prev":"us-sd/sdcl-44-7-9","next":"us-sd/sdcl-44-7-11"},"notice":"GroundRules: Original legal text. Not legal advice."}