O.C.G.A.
O.C.G.A.

O.C.G.A. § 44-14-573 (2019)

Filing of federal tax lien, notice or revocation of certificate, or certificate of discharge

✓ O.C.G.A. — 2019 edition (Public.Resource.Org Release 73)
Code text and O.C.G.A. statutory annotations on this page reflect the 2019 Official Code of Georgia Annotated (Public.Resource.Org Release 73, 2019-08-21; public domain per Georgia v. Public.Resource.Org, 2020). The Syfert case-law annotations in Notes of Decisions, below, are current.
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The clerk of superior court shall file, index, and record in the general execution docket or lien book of his or her office a notice of a federal tax lien, refiling of a federal tax lien, notice or revocation of a certificate described in subsections (a) and (b) of Code Section 44-14-571, or certificate of discharge of a federal tax lien in the same manner as provided for in Code Section 9-12-86 for liens upon land.

History

Ga. L. 1924, p. 124, §§ 2, 3; Code 1933, §§ 67-2602, 67-2603; Ga. L. 1967, p. 549,

§ 1; Ga. L. 1968, p. 561, § 1; Ga. L. 1993, p. 361, § 1.

Annotations

RESEARCH REFERENCES Am. Jur. 2d. 35 Am. Jur. 2d, Federal Tax Enforcement, §§ 250, 252. C.J.S. 47 C.J.S., Internal Revenue, §§ 759, 760, 761.

U.L.A. Uniform Federal Tax Lien Registration Act (U.L.A.) § 3.

Notes of Decisions
Cited in 1 case, 2010–2010 · leading case: Green Pastures Christian Ministries, Inc. v. United States Ex Rel. Internal Revenue Serv. (In Re Green Pastures Christian Ministries, Inc.), 437 B.R. 465 (Bankr. N.D. Ga. 2010).
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Green Pastures Christian Ministries, Inc. v. United States Ex Rel. Internal Revenue Serv. (In Re Green Pastures Christian Ministries, Inc.), 437 B.R. 465 (Bankr. N.D. Ga. 2010). · cites it 2× “Ga.Code Ann. § 44-14-573 satisfies the conditions set forth in § 6323(f)(4)(B).”
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