Section 6.02. Notice of federal tax lien.  


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  • (1) Filing. Federal tax liens shall be filed in the same manner as initial financing statements.
    (2) Where to file .
    (a) Federal tax liens filed with the department under s. 779.97 , Stats., shall be indexed by debtor name and shall be revealed by searches under s. DFI-CCS 5.05 . Filings submitted under this section shall not be filed with a filing agent of the department.
    (b) Federal tax liens filed with a register of deeds office shall be filed according to s. 779.97 (4) , Stats.
    (3) Fee for filing. Fees for filing federal tax liens are set forth in s. 779.97 (5) , Stats.
    (4) Duration. Federal tax liens are effective for 11 years and 60 days.
    (5) Mechanics of search.
    (a) The fees for a search for federal tax liens shall be the same fee as set forth in s. DFI-CCS 1.10 (3) .
    (b) A search request made to the department shall specify whether it seeks all UCC filings, which shall include federal tax liens, or only federal tax liens.
History: CR 01-122 : cr. Register February 2002 No. 554 , eff. 3-1-02.