§ 29-6-204 — Federal liens; place of filing

(a) Notices of liens, certificates and other notices
affecting federal tax liens or other federal liens shall be
filed in accordance with this act.
(b) Notices of liens upon real property for obligations
payable to the United States and certificates and notices
affecting the liens shall be filed in the office of the county
clerk of the county in which the real property subject to the
liens is situated.
(c) Notices of federal liens upon personal property,
whether tangible or intangible, for obligations payable to the
United States and certificates and notices affecting the liens
shall be filed as follows:
(i) If the person against whose interest the lien
applies is a corporation or a partnership whose principal
executive office is in this state, as these entities are defined
in the internal revenue laws of the United States, in the office
of the secretary of state;
(ii) If the person against whose interest the lien
applies is a trust that is not covered by paragraph (i) of this
subsection, in the office of the secretary of state;
(iii) If the person against whose interest the lien
applies is the estate of a decedent, in the office of the
secretary of state;
(iv) In all other cases, in the office of the county
clerk of the county where the person against whose interest the
lien applies resides at the time of filing of the notice of
lien.