Effective - 16 Jun 1988
14.010. Notices of federal tax liens, filing — other federal liens on real property, filing. — 1. Notices of liens for internal revenue taxes payable to the United States of America and certificates discharging such liens shall be filed in the office of the recorder of deeds or in the office of the clerk of the circuit court as ex officio recorder of deeds of the county within which the property subject to the liens is situated.
2. 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 recorder of deeds of the county in which the real property subject to the liens is situated.
3. All federal lien notices, which under any act of Congress or any regulation adopted thereto are required to be filed in the same manner as notices of federal tax liens, shall be filed and discharged in accordance with the provisions of sections 14.010 to 14.040.
--------
(RSMo 1939 § 3617, A.L. 1957 p. 726, A.L. 1988 S.B. 572)
Prior revision: 1929 § 3227
Effective 6-16-88
Revisor's Note: Sections 14.010 to 14.050 are similar to provisions of the Uniform Federal Tax Lien Registration Act.
Structure Missouri Revised Statutes
Title II - Sovereignty, Jurisdiction and Emblems
Chapter 14 - Collection of United States Revenue
Section 14.020 - Notices to be entered in federal tax lien index.
Section 14.030 - Certificate of discharge to be filed with notice.
Section 14.040 - Compensation for filing and indexing.
Section 14.060 - Collectors of United States revenue may sue, where and with what effect.
Section 14.070 - Venue of actions for federal taxes or penalties.