Delaware Code
25 Del. C. § 3101 (2026)
Federal tax liens and liens notices
✓ current as of May 2026
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This chapter applies to federal tax liens, and also to other federal liens notices, of which under any Act of Congress or any regulations drafted pursuant thereto, are required or permitted to be filed in the same manner as notices of federal tax liens.
70 Del. Laws, c. 504, § 1;