Certification by the secretary of the treasury of the United States or his delegate of notices of liens, certificates, or other notices affecting tax liens entitles them to be filed; and no other attestation, certification, or acknowledgment is necessary.
(Code 1933, § 67-2602, enacted by Ga. L. 1967, p. 549, § 1; Ga. L. 1968, p. 561, § 1; Ga. L. 1982, p. 3, § 44.)
RESEARCH REFERENCES
Am. Jur. 2d.
- 35 Am. Jur. 2d, Federal Tax Enforcement, §§ 250, 252.
C.J.S.- 47B C.J.S., Internal Revenue, § 1128 et seq.
U.L.A.- Uniform Federal Tax Lien Registration Act (U.L.A.) § 2.