South Dakota Codified Laws > Title 44 > Chapter 7 – Federal Tax Lien Registration


§ 44-7-1.1	Applicability of chapter
§ 44-7-2.1	Procedure for filing under chapter
§ 44-7-3.1	Certification as entitling liens, etc., to be filed
§ 44-7-4.1	Duty of secretary of state or register of deeds on presentation of notice of federal lien,refiling of notice, or notice of revocation of certificate
§ 44-7-5.1	Duty of secretary of state on presentation of certificate of release, nonattachment,withdrawal, discharge, or subordination
§ 44-7-5.2	Duty of filing officer to accept liens in authorized method or medium
§ 44-7-8.1	Schedule of fees for filing lien or certificate or notice affecting lien–Deposit of fee
§ 44-7-8.2	Fees for responding to request for information
§ 44-7-8.3	Uniform application and construction of chapter–Filing system
§ 44-7-10	Tax liens and notices filed before effective date of chapter

Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Lien: A claim against real or personal property in satisfaction of a debt.
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
Person: includes natural persons, partnerships, associations, cooperative corporations, limited liability companies, and corporations. See South Dakota Codified Laws 2-14-2
Property: includes property, real and personal. See South Dakota Codified Laws 2-14-2
Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
Uniform Commercial Code: A set of statutes enacted by the various states to provide consistency among the states' commercial laws. It includes negotiable instruments, sales, stock transfers, trust and warehouse receipts, and bills of lading. ^{Source: OCC}