SECTIONS 2100-2107 - California Statutes

CODE OF CIVIL PROCEDURE

SECTION 2100-2107

2100. This title 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.

2101. (a) Notices of liens, certificates, and other notices
affecting federal tax liens or other federal liens must be filed in
accordance with this title.
(b) Notices of liens upon real property for obligations payable to
the United States and certificates and notices affecting the liens
shall be filed for record in the office of the recorder of 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, a limited liability company, 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) If the person against whose interest the lien applies is a
trust that is not covered by paragraph (1), in the office of the
Secretary of State.
(3) If the person against whose interest the lien applies is the
estate of a decedent, in the office of the Secretary of State.
(4) In all other cases, in the office of the recorder of the
county where the person against whose interest the lien applies
resides at the time of filing of the notice of lien.

2102. Certification of notices of liens, certificates, or other
notices affecting federal liens by the Secretary of the Treasury of
the United States or his or her 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.

2103. (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 subdivision (b) is presented to a filing officer who is:
(1) The Secretary of State, he or she shall cause the notice to be
marked, held, and indexed in accordance with the provisions of
Sections 9515, 9516, and 9522 of the Commercial Code as if the notice
were a financing statement within the meaning of that code; or
(2) A county recorder, he or she shall accept for filing, file for
record in the manner set forth in Section 27320 of the Government
Code, and index the document by the name of the person against whose
interest the lien applies in the general index.
(b) If a certificate of release, nonattachment, discharge, or
subordination of any lien is presented to the Secretary of State for
filing he or she 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 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 Commercial Code.
(c) If a refiled notice of federal lien referred to in subdivision
(a) or any of the certificates or notices referred to in subdivision
(b) is presented for filing to a county recorder, he or she shall
accept for filing, file for record in the manner set forth in Section
27320 of the Government Code, and index the document by the name of
the person against whose interest the lien applies in the general
index.
(d) Upon request of any person, the filing officer shall issue his
or her certificate showing whether there is on file, on the date and
hour stated therein, any notice of lien or certificate or notice
affecting any lien filed after January 1, 1968, under this title or
former Chapter 14 (commencing with Section 7200) of Division 7 of
Title 1 of the Government Code, 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. Upon request, the filing officer shall
furnish a copy of any notice of federal lien, or notice or
certificate affecting a federal lien. If the filing officer is a
county recorder, the fee for a certificate for each name searched
shall be set by the filing officer in an amount that covers actual
costs, and the fee for copies shall be in accordance with Section
27366 of the Government Code. If the filing officer is the Secretary
of State, the certificate shall be issued as part of a combined
certificate pursuant to Section 9528 of the Commercial Code, and the
fee for the certificate and copies shall be in accordance with that
section.

2104. The fee charged for recording and indexing each notice of
lien or certificate or notice affecting the lien filed with the
county recorder shall be the same as those established by Article 5
(commencing with Section 27360) of Chapter 6 of Part 3 of Division 2
of Title 3 of the Government Code for the recording and indexing of
documents.
The fee for filing and indexing each notice of lien or certificate
or notice affecting the lien with the office of the Secretary of
State is set forth in subdivision (a) of Section 12194 of the
Government Code.
The officer shall bill the district directors of internal revenue
or other appropriate federal officials on a monthly basis for fees
for documents recorded or filed by the county recorder or the
Secretary of State.

2105. Filing officers with whom notices of federal tax liens,
certificates and notices affecting such liens have been filed on or
before January 1, 1968, shall, after that date, continue to maintain
a file labeled "federal tax lien notices filed prior to January 2,
1968" containing notices and certificates filed in numerical order of
receipt. If a notice of lien was filed on or before January 1, 1968,
any certificate or notice affecting the lien shall be filed in the
same office.

2106. This title shall be applied and construed to effectuate its
general purpose to make uniform the law with respect to the subject
of this title among states enacting it.

2106.5. This title shall be applied and construed to permit the
transmission, filing, recording, and indexing of notices of federal
tax liens and all certificates that relate to or affect those liens,
including, but not limited to, certificates of release, discharge,
subordination, and nonattachment, by electronic or magnetic means,
using computerized data processing, telecommunications, and other
similar information technologies available to the filing offices.

2107. This title may be cited as the Uniform Federal Lien
Registration Act.