1 MAC Pt. 4, R. 13.2
Notice of Federal Tax Lien
Cite as 1 Miss. Admin. Code Pt. 4, R. 13.2
Notice of Federal Tax Lien.
A. Filing – Notices of federal liens are filed and maintained by the filing officer pursuant
to the Mississippi Code §§ 85-8-1, et seq., the Uniform Federal Lien Registration Act.
1. Where to file - Notices of federal liens are filed with the filing officer pursuant
to Mississippi Code § 85-8-5.
2. Fee – The fee for filing and indexing each notice of lien or certificate or notice
affecting the lien in the Office of the Secretary of State is Five Dollars ($5.00)
as set out in Mississippi Code § 85-8-13.
3. Duration – A notice of federal lien or certificate or notice affecting the lien
shall remain on the file with the filing officer in accordance with Mississippi
Code § 85-8-9.
B. Mechanics of Search
1. Fee for Search – The fee for copying, or issuing a certificate in reference to
certain notice of federal liens is set out in Mississippi Code § 85-8-9.
2. Search Available with UCC Search – Searches are conducted in accordance
with Chapter 12 of these rules to the extent those rules do not conflict with the
Uniform Federal Lien Registration Act.