PRINTER'S NO. 790
No. 709 Session of 1989
INTRODUCED BY MOWERY, TRELLO, GODSHALL, TIGUE, MRKONIC, SEMMEL, PHILLIPS, DORR, JOHNSON, MORRIS, G. SNYDER, DEMPSEY, McCALL, FARGO, CLYMER, ROBBINS, HERMAN, SCHULER, GEIST, GANNON, BUNT, REBER, D. W. SNYDER, WOGAN, E. Z. TAYLOR, ROBINSON, VROON, CORNELL, LASHINGER AND MICOZZIE, MARCH 13, 1989
REFERRED TO COMMITTEE ON FINANCE, MARCH 13, 1989
AN ACT 1 Authorizing the filing of notices of Federal tax liens, 2 certificates and other notices affecting Federal liens; 3 making uniform the law relating thereto; and making a repeal. 4 The General Assembly of the Commonwealth of Pennsylvania 5 hereby enacts as follows: 6 Section 1. Short title. 7 This act shall be known and may be cited as the Uniform 8 Federal Lien Registration Act. 9 Section 2. Scope. 10 This act applies only to Federal tax liens and to other 11 Federal liens, notices of which, under any Act of Congress or 12 any regulation adopted pursuant thereto, are required or 13 permitted to be filed in the same manner as notices of Federal 14 tax liens. 15 Section 3. Place of filing. 16 (a) Filing required.--Notices of liens, certificates and 17 other notices affecting Federal tax liens or other Federal liens
1 must be filed in accordance with this act. 2 (b) Liens on real property.--Notices of liens upon real 3 property for obligations payable to the United States and 4 certificates and notices affecting the liens shall be filed in 5 the office of the prothonotary of the county in which the real 6 property subject to the liens is situated. 7 (c) Liens on personal property.--Notices of Federal liens 8 upon personal property, whether tangible or intangible, for 9 obligations payable to the United States and certificates and 10 notices affecting the liens shall be filed as follows: 11 (1) If the person against whose interest the lien 12 applies is a corporation or a partnership whose principal 13 executive office is in this Commonwealth, as these entities 14 are defined in the internal revenue laws of the United 15 States, in the office of the Secretary of the Commonwealth. 16 (2) If the person against whose interest the lien 17 applies is a trust that is not covered by paragraph (1), in 18 the office of the Secretary of the Commonwealth. 19 (3) If the person against whose interest the lien 20 applies is the estate of a decedent, in the office of the 21 Secretary of the Commonwealth. 22 (4) In all other cases, in the office of the 23 prothonotary of the county where the person against whose 24 interest the lien applies resides at the time of filing of 25 the notice of lien. 26 Section 4. Execution of notices and certificates. 27 Certification of notices of liens, certificates or other 28 notices affecting Federal liens by the Secretary of the Treasury 29 of the United States, or his delegate, or by any official or 30 entity of the United States responsible for filing or certifying 19890H0709B0790 - 2 -
1 of notice of any other lien, entitles them to be filed and no 2 other attestation, certification or acknowledgment is necessary. 3 Section 5. Duties of filing officer. 4 (a) Notice of Federal lien.--If a notice of Federal lien, a 5 refiling of a notice of Federal lien or a notice of revocation 6 of any certificate described in subsection (b) is presented to a 7 filing officer who is: 8 (1) the Secretary of the Commonwealth, he shall cause 9 the notice to be marked, held and indexed in accordance with 10 the provisions of section 13 Pa.C.S. § 9403 (relating to what 11 constitutes filing; duration of filing; effect of lapsed 12 filing; duties of filing officer) as if the notice were a 13 financing statement within the meaning of the Uniform 14 Commercial Code; or 15 (2) any other officer described in section 3, he shall 16 endorse thereon his identification and the date and time of 17 receipt and forthwith file it alphabetically, or enter it in 18 an alphabetical index, showing the name and address of the 19 person named in the notice, the date and time of receipt, the 20 title and address of the official or entity certifying the 21 lien and the total amount appearing on the notice of lien. 22 (b) Certificate of release, etc., of lien.--If a certificate 23 of release, nonattachment, discharge or subordination of any 24 lien is presented to the Secretary of the Commonwealth for 25 filing, he shall: 26 (1) cause a certificate of release or nonattachment to 27 be marked, held and indexed as if the certificate were a 28 termination statement within the meaning of the Uniform 29 Commercial Code, but the notice of lien to which the 30 certificate relates may not be removed from the files; and 19890H0709B0790 - 3 -
1 (2) cause a certificate of discharge or subordination to 2 be marked, held and indexed as if the certificate were a 3 release of collateral within the meaning of the Uniform 4 Commercial Code. 5 (c) Filing with other officers.--If a refiled notice of 6 Federal lien referred to in subsection (a) or any of the 7 certificates or notices referred to in subsection (b) is 8 presented for filing to any other filing officer specified in 9 section 3, he shall permanently attach the refiled notice or the 10 certificate to the original notice of lien and enter the refiled 11 notice or the certificate with the date of filing in any 12 alphabetical lien index on the line where the original notice of 13 lien is entered. 14 (d) Certification of information on file.--Upon request of 15 any person, the filing officer shall issue his certificate 16 showing whether there is on file, on the date and hour stated 17 therein, any notice of lien or certificate or notice affecting 18 any lien filed under this act or the former provisions of the 19 act of December 7, 1965 (P.L.1036, No.386), known as the Uniform 20 Federal Tax Lien Registration Act, naming a particular person, 21 and if a notice or certificate is on file, giving the date and 22 hour of filing of each notice or certificate. The fee to be 23 charged by the Secretary of the Commonwealth for a certificate 24 is $10. All other fees shall be established by law. Upon 25 request, the filing officer shall furnish a copy of any notice 26 of Federal lien, or notice or certificate affecting a Federal 27 lien, for a fee of $2 per page. 28 Section 6. Fees. 29 (a) State.--The fee to be charged by the Secretary of the 30 Commonwealth for filing and indexing each notice of lien or 19890H0709B0790 - 4 -
1 certificate or notice affecting the lien is: 2 (1) For a lien on tangible and intangible personal 3 property, $10. 4 (2) For a certificate of discharge or subordination, $5. 5 (3) For all other notices, including a certificate of 6 release or nonattachment, $5. 7 (b) Counties.--The fees to be charged by counties for filing 8 and indexing notices of liens or certificates or notice 9 affecting liens shall be as established by law. 10 (c) Monthly statement of fees.--The filing officer shall 11 bill the district directors of internal revenue or other 12 appropriate Federal officials on a monthly basis for fees for 13 documents filed by them. 14 Section 7. Uniformity of application and construction. 15 This act shall be applied and construed to effectuate its 16 general purpose to make uniform the law with respect to the 17 subject of this act among states enacting it. 18 Section 8. Repeals. 19 The act of December 7, 1965 (P.L.1036, No.386), known as the 20 Uniform Federal Tax Lien Registration Act, is repealed. 21 Section 9. Effective date. 22 This act shall take effect in 60 days. A26L29CHF/19890H0709B0790 - 5 -