SENATE BILL NO. 151
AS AMENDED BY HOUSE AMENDMENT NO. 2
AN ACT TO AMEND TITLE 25 OF THE DELAWARE CODE RELATING TO PROPERTY AND PROVIDING FOR A FEDERAL TAX LIEN REGISTRATION ACT.
Be it enacted by the General Assembly of the State of Delaware:
Section 1. Amend Title 25 of the Delaware Code by adding thereto a new Chapter, to be designated as Chapter 48, which shall read as follows:
CHAPTER 48. REGISTRATION OF FEDERAL TAX LIENS.
§ 4801. Federal Tax Lien; place of filing
Notices of liens upon real property for taxes 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 a federal tax lien is situated.
Notices of liens upon personal property, whether tangible or intangible, for taxes payable to the United States and certificates and notices affecting the liens shall be filed as follows:
(a) if the person against whose interest the tax 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;
(b) in all other cases in the Office of the Recorder of Deeds of the County where the taxpayer resides at the time of filing of the notice of lien.
§ 4802. Execution of notices and certificates
Certification by the Secretary of the Treasury of the United States or his delegate or notices of liens, certificates, or other notices affecting tax hens entitles them to be filed and no other attestation, certification, or acknowledgement is necessary.
§ 4803. Duties of filing officer
(a) If a notice of federal tax lien, a refiling of a notice of tax lien, or a notice of revocation of any certificate described in this section is presented to the filing officer and
(1) he is the Secretary of State, he shall cause the notice to be marked, held and indexed in accordance with the provisions of subsection (4) of section 9-403, of the Uniform Commercial Code as if the notice were a financing statement within the meaning of that Code; or
(2) he is any other officer described in Section 4801 of this Chapter, he shall endorse thereon his identification and the date and time of receipt and forthwith file it alphabetically or enter it in an alphabetical index showing the name and address of the person named in the notice, the date and time of receipt, the serial number of the District Director and the total unpaid balance of the assessment appearing on the notice of lien.
(b) If a certificate of release, non-attachment, discharge or subordination of any tax lien is presented to the Secretary of State for filing he shall
(1) cause a certificate of release or non-attachment to be marked, held and indexed as if the certificate were a termination statement within the meaning of the Uniform Commercial Code, except that the notice of lien to which the certificate relates shall not be removed from the files, and
(2) cause a certificate of discharge or subordination to be held, marked and indexed as if the certificate were a release of collateral within the meaning of the Uniform Commercial Code.
If a refiled notice of federal tax lien referred to in subsection
(a) or any of the certificates or notices referred to in subsection
(b) is presented for filing with any other filing officer specified in §4801, he shall permanently attach the refiled notice or the certificate to the original notice of lien and shall enter the re-filed notice or the certificate with the date of filing in any alphabetical federal tax lien index on the line where the original notice of lien is entered.
Upon request of any person, the filing officer shall issue his certificate showing whether there is on file, on the date and hour stated therein, any notice of federal tax lien or certificate or notice affecting the lien, filed on or after the effective date of Act, naming a particular person, and if a notice or certificate is on file, giving the date and hour of filing of each notice or certificate. The fee for a certificate is Five Dollars ($5.00). Upon request the filing officer shall furnish a copy of any notice of federal tax lien or notice or certificate affecting a federal tax lien for a fee of One Dollar ($1.00) per page.
§ 4804. Fees
The fee for filing and indexing each notice of lien or certificate or notice affecting the tax lien is:
(1) for a tax lien on real estate, $10.00;
(2) for a tax lien on tangible and intangible personal property, $5.00;
(3) for a certificate of discharge or subordination, $3.00;
(4) for all other notices including a certificate or release or non-attachment, $1.00.
The officer shall bill the district directors of internal revenue on a monthly basis for fees for documents filed by them.
§ 4805. Short Title
This Act may be cited as the Uniform Federal Tax Lien Registration Act.
§ 4806. Repeal
Any statute which is inconsistent with this Act is to that extent hereby repealed.
Approved July 11, 1973.