CHAPTER 14. UNIFORM FEDERAL LIEN REGISTRATION ACT
PROPERTY CODE
TITLE 3. PUBLIC RECORDS
CHAPTER 14. UNIFORM FEDERAL LIEN REGISTRATION ACT
Sec. 14.001. SCOPE. This chapter applies only to federal tax
liens and to other federal liens notices of which under any Act
of Congress or any regulation adopted pursuant thereto are
required or permitted to be filed in the same manner as notices
of federal tax liens.
Added by Acts 1989, 71st Leg., ch. 945, Sec. 1, eff. Sept. 1,
1989.
Sec. 14.002. PLACE OF FILING. (a) Notices of liens,
certificates, and other notices affecting federal tax liens or
other federal liens must be filed in accordance with this
chapter.
(b) 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 county clerk in the
county in which the real property subject to the liens is
situated.
(c) 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:
(1) if the person against whose interest the 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;
(2) in all other cases, in the office of the county clerk in the
county where the person against whose interest the lien applies
resides at the time of filing of the notice of lien.
Added by Acts 1989, 71st Leg., ch. 945, Sec. 1, eff. Sept. 1,
1989.
Sec. 14.003. EXECUTION OF NOTICES AND CERTIFICATES.
Certification of notices of liens, certificates, or other notices
affecting federal liens by the secretary of the treasury of the
United States or his delegate, or by any official or entity of
the United States responsible for filing or certifying of notice
of any other lien, entitles them to be filed and no other
attestation, certification, or acknowledgment is necessary.
Added by Acts 1989, 71st Leg., ch. 945, Sec. 1, eff. Sept. 1,
1989.
Sec. 14.004. DUTIES OF FILING OFFICER. (a) If a notice of
federal lien, a refiling of a notice of federal lien, or a notice
of revocation of any certificate described in Subsection (b) is
presented to a filing officer who is:
(1) the secretary of state, he shall cause the notice to be
marked, held or placed on microtext, and indexed in accordance
with the provisions of Section 9.519, Business & Commerce
Code, as if the notice were a financing statement within the
meaning of that code; or
(2) any other officer described in Section 14.002, he shall
endorse thereon his identification and the date and time of
receipt and forthwith file it alphabetically in the real property
records and if requested by the party submitting the document, in
the personal property files or enter it in an alphabetical index
for real or personal property, as appropriate, showing the name
and address of the person named in the notice, the date and time
of receipt, the title and address of the official or entity
certifying the lien, and the total amount appearing on the notice
of lien.
(b) If a certificate of release, nonattachment, discharge, or
subordination of any lien is presented to the secretary of state
for filing he shall:
(1) cause a certificate of release or nonattachment to be
marked, held, and indexed as if the certificate were a
termination statement within the meaning of the Uniform
Commercial Code, but the notice of lien to which the certificate
relates may not be removed from the files; and
(2) cause a certificate of discharge or subordination to be
marked, held, and indexed as if the certificate were a release of
collateral within the meaning of the Uniform Commercial Code.
(c) If a refiled notice of federal lien referred to in
Subsection (a) or any of the certificates or notices referred to
in Subsection (b) is presented for filing to any other filing
officer specified in Section 14.002, he shall permanently attach
the refiled notice or the certificate to the original notice of
lien unless the document is on microtext and therefore not in the
files of the filing officer and enter the refiled notice or the
certificate with the date of filing in any alphabetical lien
index on the line where the original notice of lien is entered.
(d) Upon request of any person, the filing officer shall issue
his certificate showing whether there is on file, on a date and
time specified by the filing office, but not a date earlier than
three business days before the date the filing office receives
the request, any notice of lien or certificate or notice
affecting any lien filed under this chapter or filed under the
Uniform Federal Tax Lien Registration Act (Subchapter C, Chapter
113, Tax Code) on or after January 1, 1972, 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
amount of the fee for a certificate is the same as the amount of
the fee provided by Section 9.525(d), Business & Commerce
Code. Upon request, the filing officer shall furnish a copy of
any notice of federal lien. The fee for a copy furnished under
this section is in the amount provided by Section 405.031,
Government Code.
(e) Section 9.523, Business & Commerce Code, applies to a
federal lien filed under this chapter.
Added by Acts 1989, 71st Leg., ch. 945, Sec. 1, eff. Sept. 1,
1989. Amended by Acts 1999, 76th Leg., ch. 414, Sec. 2.34, eff.
July 1, 2001.
Amended by:
Acts 2009, 81st Leg., R.S., Ch.
547, Sec. 10, eff. September 1, 2009.
Sec. 14.005. FEE. The fee for filing and indexing each notice
of lien or certificate or notice affecting the lien is $10. The
filing of the same notice of lien or certificate or notice
affecting a lien in both real property records and personal
property files is two filings.
Added by Acts 1989, 71st Leg., ch. 945, Sec. 1, eff. Sept. 1,
1989.
Sec. 14.006. UNIFORMITY OF APPLICATION AND CONSTRUCTION. This
chapter shall be applied and construed to effectuate its general
purpose to make uniform the law with respect to the subject of
this chapter among states enacting it.
Added by Acts 1989, 71st Leg., ch. 945, Sec. 1, eff. Sept. 1,
1989.
Sec. 14.007. SHORT TITLE. This chapter may be cited as the
Uniform Federal Lien Registration Act.
Added by Acts 1989, 71st Leg., ch. 945, Sec. 1, eff. Sept. 1,
1989.