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Missouri Revised Statutes

Mo. Rev. Stat. § 14.010 (2026)

Notices of federal tax liens, filing

✓ current as of May 2026
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  14.010.  Notices of federal tax liens, filing — other federal liens on real property, filing. — 1.  Notices of liens for internal revenue taxes payable to the United States of America and certificates discharging such liens shall be filed in the office of the recorder of deeds or in the office of the clerk of the circuit court as ex officio recorder of deeds of the county within which the property subject to the liens is situated.

  2.  Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens shall be filed in the office of the recorder of deeds of the county in which the real property subject to the liens is situated.

  3.  All federal lien notices, which under any act of Congress or any regulation adopted thereto are required to be filed in the same manner as notices of federal tax liens, shall be filed and discharged in accordance with the provisions of sections 14.010 to 14.040.

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(RSMo 1939 § 3617, A.L. 1957 p. 726, A.L. 1988 S.B. 572)

Prior revision: 1929 § 3227

Effective 6-16-88

Revisor's Note: Sections 14.010 to 14.050 are similar to provisions of the Uniform Federal Tax Lien Registration Act.

Notes of Decisions
Cited in 2 cases, 1955–1983 · leading case: Mann v. Art Britton Auction Sales, Ltd. (In Re Riverfront Food & Beverage Corp.), 29 B.R. 846 (Bankr. E.D. Mo. 1983).
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Mann v. Art Britton Auction Sales, Ltd. (In Re Riverfront Food & Beverage Corp.), 29 B.R. 846 (Bankr. E.D. Mo. 1983). · cites it 4× “§ 6323 (f) and Mo.Rev.Stat. § 14.010, and a fully valid and perfected tax lien was in effect from that date forward.”
Geitz v. Gray, 280 S.W.2d 859 (Mo. Ct. App. 1955). · cites it 5× “Respondent’s lien for unpaid taxes due from Starkloff arose by virtue of Title 26 U.S.C.A., § 3670 , 1 and its claim of priority, is based upon'Title 26 U.”
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