Certification, by the secretary of the treasury of the United States, his delegate or any official or entity of the United States responsible for filing or certification, of notices of liens, certificates, notices of compromise or notices affecting federal liens entitles them to be filed, and no other attestation, certification or acknowledgement is necessary.
History: 1953 Comp., § 61-1-9, enacted by Laws 1967, ch. 253, § 2; 1988, ch. 44, § 2.
ANNOTATIONSThe 1988 amendment, effective May 18, 1988, inserted "or any official or entity of the United States responsible for filing or certification"; substituted "federal liens" for "tax liens"; and made a minor stylistic change.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 35 Am. Jur. 2d Federal Tax Enforcement §§ 5, 7 to 16.
Sufficiency of designation of taxpayer in a recorded notice of federal tax lien, 3 A.L.R.3d 633.
Sufficiency of notice of sale of property seized for failure to pay federal taxes under 26 U.S.C.S. § 6335, 26 A.L.R. Fed. 381.