The clerk of superior court shall file, index, and record in the general execution docket or lien book of his or her office a notice of a federal tax lien, refiling of a federal tax lien, notice or revocation of a certificate described in subsections (a) and (b) of Code Section 44-14-571, or certificate of discharge of a federal tax lien in the same manner as provided for in Code Section 9-12-86 for liens upon land.
History. Ga. L. 1924, p. 124, §§ 2, 3; Code 1933, §§ 67-2602, 67-2603; Ga. L. 1967, p. 549, § 1; Ga. L. 1968, p. 561, § 1; Ga. L. 1993, p. 361, § 1.