1 MAC Pt. 4, R. 3.1

Place to File The filing office is the office for filing UCC documents relating to all types of collateral except for timber to be cut, as-extracted collateral (Mississippi Code § 75-9- 102(a)(6)) and, when the relevant financing statement is filed as a fixture filing, goods which are or are to become fixtures. Regardless of the nature of the collateral, the Mississippi Secretary of State, Division of Business Services is the office for filing all UCC documents where the debtor is a transmitting utility.