Section 44-7-2.1 - Procedure for filing under chapter Filings made pursuant to this chapter shall be as follows:
(1) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens shall be filed in accordance with this chapter;(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 register of deeds in the county in which the real property subject to the liens is situated;(3) Notices of federal liens upon personal property, whether tangible or intangible, for obligations 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 lien applies is a corporation or a partnership whose principal place of business 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 register of deeds of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien.