Notice Of Federal Tax Lien

01. Filing. Pursuant to Section 45-202, Idaho Code, federal tax liens on business entities, estates, and trusts are filed at the Secretary of State’s Office. (3-25-22) a. Fee. (3-25-22) i. The fee for filing is six dollars ($6); (3-25-22) ii. If there is an attachment there is an additional fee of one dollar ($1) per page. (3-25-22) b. Duration. Pursuant to the Internal Revenue Code, federal tax liens have a duration of ten (10) years. (3-25-22) IDAHO ADMINISTRATIVE CODE IDAPA 34.05.06 Secretary of State Rules Governing Lien Filings Under the UCC Section 602 Page 18 02. Mechanics of Search. (3-25-22) a. Fee for Search: Six dollars ($6) for information only; (3-25-22) b. Combination Search Available with UCC Search: (3-25-22) i. Ten dollars ($10) for information; (3-25-22) ii. Sixteen dollars ($16) for information and copies. (3-25-22)