Chapter 6 - Federal Lien Registration
CHAPTER 6 - FEDERAL LIEN REGISTRATION
ARTICLE 1 - FEDERAL TAX LIEN REGISTRATION
29-6-101.Repealed by Laws 1988, ch. 41, 2.
29-6-102. Repealed by Laws 1988, ch. 41, 2.
29-6-103. Repealed by Laws 1988, ch. 41, 2.
29-6-104. Repealed by Laws 1988, ch. 41, 2.
29-6-105. Repealed by Laws 1988, ch. 41, 2.
29-6-106. Repealed by Laws 1988, ch. 41, 2.
29-6-107. Repealed by Laws 1988, ch. 41, 2.
ARTICLE 2 - FEDERAL LIEN REGISTRATION
29-6-201. Short title.
Thisact shall be known and may be cited as the "Uniform Federal LienRegistration Act".
29-6-202. Application and construction of provisions.
Thisact shall be applied and construed to effectuate its general purpose to makeuniform the laws of those states which enact it.
29-6-203. Applicability.
Thisact applies only to federal tax liens and to other federal liens, notices ofwhich under any act of congress or any regulation adopted pursuant thereto arerequired or permitted to be filed in the same manner as notices of federal taxliens.
29-6-204. Federal liens; place of filing.
(a) Notices of liens, certificates and other notices affectingfederal tax liens or other federal liens shall be filed in accordance with thisact.
(b) Notices of liens upon real property for obligations payableto the United States and certificates and notices affecting the liens shall befiled in the office of the county clerk of the county in which the realproperty subject to the liens is situated.
(c) Notices of federal liens upon personal property, whethertangible or intangible, for obligations payable to the United States andcertificates and notices affecting the liens shall be filed as follows:
(i) If the person against whose interest the lien applies is acorporation or a partnership whose principal executive office is in this state,as these entities are defined in the internal revenue laws of the UnitedStates, in the office of the secretary of state;
(ii) If the person against whose interest the lien applies is atrust that is not covered by paragraph (i) of this subsection, in the office ofthe secretary of state;
(iii) If the person against whose interest the lien applies isthe estate of a decedent, in the office of the secretary of state;
(iv) In all other cases, in the office of the county clerk ofthe county where the person against whose interest the lien applies resides atthe time of filing of the notice of lien.
29-6-205. Certification of notices and certificates.
Certificationof notices of liens, certificates or other notices affecting federal liens bythe secretary of the treasury of the United States or his delegate, or by anyofficial or entity of the United States responsible for filing or certifying ofnotice of any other lien, entitles them to be filed and no other attestation, certificationor acknowledgement is necessary.
29-6-206. Duties of filing officer.
(a) If a notice of federal lien, a refiling of a notice offederal lien or a notice of revocation of any certificate described insubsection (b) of this section is presented to a filing officer who is:
(i) The secretary of state, he shall cause the notice to bemarked, held and indexed in accordance with the provisions of W.S. 34.1-9-519of the Uniform Commercial Code as if the notice were a financing statementwithin the meaning of that code; or
(ii) Any other officer described in W.S. 29-6-204, he shallendorse thereon his identification and the date and time of receipt andimmediately file it alphabetically or enter it in an alphabetical index showingthe name and address of the person named in the notice, the date and time ofreceipt, the title and address of the official or entity certifying the lienand the total amount appearing on the notice of lien.
(b) If a certificate of release, nonattachment, discharge or subordinationof any lien is presented to the secretary of state for filing he shall:
(i) Cause a certificate of release or nonattachment to bemarked, held and indexed as if the certificate were a termination statementwithin the meaning of the Uniform Commercial Code and maintain a permanentrecord of the notice of the lien in the file or on microfilm or by otherphotographic means; and
(ii) Cause a certificate of discharge or subordination to bemarked, held and indexed as if the certificate were a release of collateralwithin the meaning of the Uniform Commercial Code.
(c) If a refiled notice of federal lien referred to insubsection (a) of this section or any of the certificates or notices referredto in subsection (b) of this section is presented for filing to any otherfiling officer specified in W.S. 29-6-204, he shall permanently attach therefiled notice or the certificate to the original notice of lien and enter therefiled notice or the certificate with the date of filing in any alphabeticallien index on the line where the original notice of lien is entered.
(d) Upon request of any person, the filing officer shall issuehis certificate showing whether there is on file, on the date and hour statedtherein, any notice of lien or certificate or notice affecting any lien filedunder this act or under W.S. 29-6-101 through 29-6-107 [repealed] as thosesections existed prior to the enactment of this act, naming a particularperson, and if a notice or certificate is on file, giving the date and hour offiling of each notice or certificate.
29-6-207. Fees.
Feesfor filings, lien searches, certifications and copying under this act shall bethe same as the fees prescribed for financing statements under W.S. 34.1-9-409.
29-6-208. Prior filings of notices and certificates.
Filingofficers with whom notices of federal tax liens, certificates and noticesaffecting those liens have been filed on or before July 1, 1988, shall, afterthat date, continue to maintain in a file, on microfilm or by otherphotographic means, copies of all federal tax lien notices filed prior to July1, 1988, notices and certificates filed in numerical order of receipt. If anotice of lien was filed on or before July 1, 1988, any certificate or noticeaffecting the lien shall be filed in the same office.