Statutes, codes, and regulations
South Dakota Codified Laws
Title 44 - LIENS
Chapter 7 - FEDERAL TAX LIEN REGISTRATION
Section 44-7-10 - Tax liens and notices filed before effective date of chapter

S.D. Codified Laws § 44-7-10

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Current through the 2024 Legislative Session
Section 44-7-10 - Tax liens and notices filed before effective date of chapter

Filing officers with whom notices of federal tax liens, certificates, and notices affecting such liens have been filed on or before July 1, 1967, shall continue to maintain a file labeled "federal tax lien notices filed prior to July 1, 1967" containing notices and certificates filed in numerical order of receipt. If a notice of lien was filed on or before July 1, 1967, any certificate or notice affecting the lien shall be filed in the same office.

SDCL 44-7-10

SL 1967, ch 154, § 6.