South Dakota § 44-7-10 Tax liens and notices filed before effective date of chapter.

South Dakota Statutes

§ 44-7-10 — Tax liens and notices filed before effective date of chapter.

South Dakota § 44-7-10

Title 44LIENS

Ch. 44-7FEDERAL TAX LIEN REGISTRATION

This text of South Dakota § 44-7-10 (Tax liens and notices filed before effective date of chapter.) is published on Counsel Stack Legal Research, covering South Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S.D. Codified Laws § 44-7-10 (2026).

Text

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.

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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.