South Dakota § 44-7-2.1 - Procedure for filing under chapter.
Full text of South Dakota South Dakota Codified Laws § 44-7-2.1 — Procedure for filing under chapter., with citation guidance and answers to common questions.
§ 44-7-2.1. Procedure for filing under chapter.
Filings made pursuant to this chapter shall be as follows:
(1) Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens shall be filed in accordance with this chapter;
(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 register of deeds in the county in which the real property subject to the liens is situated;
(3) Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States and certificates and notices affecting the liens shall be filed as follows:
(a) If the person against whose interest the lien applies is a corporation or a partnership whose principal place of business is in this state, as these entities are defined in the internal revenue laws of the United States, in the Office of the Secretary of State;
(b) In all other cases, in the office of the register of deeds of the county where the person against whose interest the lien applies resides at the time of filing of the notice of lien.
Source: SL 1988, ch 355, § 2.
Frequently Asked Questions About South Dakota § 44-7-2.1
What does South Dakota Codified Laws § 44-7-2.1 cover?
Section 44-7-2.1 ("Procedure for filing under chapter.") is part of the South Dakota Codified Laws, the codified statutory law of South Dakota. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite South Dakota § 44-7-2.1?
A common citation format is "South Dakota Codified Laws § 44-7-2.1" (South Dakota). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of South Dakota law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the South Dakota official source linked on this page or consult a licensed South Dakota attorney.
How does South Dakota § 44-7-2.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in South Dakota can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in South Dakota.