44-7-4.1. Duty of secretary of state or register of deeds on presentation of notice of federal lien, refiling of notice, or notice of revocation of certificate.
If a notice of federal lien, a refiling of a notice of federal lien, or a notice of revocation of any certificate described in §44-7-5.1 is presented for filing:
(1)To the secretary of state, the secretary of state shall cause the notice to be marked, held, and indexed in accordance with the provisions of chapter 57A-9, as if the notice were a financing statement within the meaning of the Uniform Commercial Code; or
(2)To any register of deeds, the register of deeds shall receive, record, and index the notice in the same manner as similar instruments are recorded and indexed.
Source: SL 1988, ch 355, §4; SL 1990, ch 30, §10; SL 2005, ch 236, §2.
Structure South Dakota Codified Laws
Chapter 07 - Federal Tax Lien Registration
Section 44-7-1.1 - Applicability of chapter.
Section 44-7-2.1 - Procedure for filing under chapter.
Section 44-7-3.1 - Certification as entitling liens, etc., to be filed.
Section 44-7-5.2 - Duty of filing officer to accept liens in authorized method or medium.
Section 44-7-8.2 - Fees for responding to request for information.
Section 44-7-8.3 - Uniform application and construction of chapter--Filing system.
Section 44-7-10 - Tax liens and notices filed before effective date of chapter.