Section 35-11-40 Filing of notice of lien (For repeal date - See Code commissioner's note). - Alabama Statutes

Section 35-11-40

Filing of notice of lien (For repeal date - See Code commissioner's note).

(a) The United States, by or through any officer, agent or representative, may file in the office of the judge of probate of any county in this state, notice of a lien for any tax on the property of any person under the provisions of 26 U.S.C.A., §6323(f).

(b) The filing of such notice of lien shall operate as notice of the contents thereof from the time when the same is filed.

(Acts 1923, No. 71, p. 43; Code 1923, §§8875, 8877; Code 1940, T. 33, §§9, 11; Acts 1975, No. 1195, §3.)