1638                            LAWS OF MARYLAND                      [CH. 752

Sec. 2. And be it further enacted, That this Act shall take effect
June 1, 1967.

Approved May 4, 1967.

CHAPTER 752
(House Bill 994)

AN ACT to repeal Sections 11 through 17 16, inclusive, of Article 17 of
the Annotated Code of Maryland (1966 Replacement Volume),
title "Clerks of Courts," subtitle "General Duties of Clerks," and
to enact new Sections 11 through 17 16, inclusive, in lieu thereof, to
stand in the place of the sections so repealed, to adopt the "Revised
Uniform Federal Tax Lien Registration Act," providing a pro-
cedure for registration of federal tax liens or other notices
affecting such tax liens, in Maryland.

Section 1. Be it enacted by the General Assembly of Maryland,
That Sections 11 through 17 16, inclusive, of Article 17 of the Anno-
tated Code of Maryland (1966 Replacement Volume), title "Clerks of
Courts," subtitle "General Duties of Clerks," be and they are hereby
repealed, and that new Sections 11 through 17 16, inclusive, be and
they hereby are enacted in lieu thereof, to stand in the place of the
sections so repealed, and to read as follows:

11.

(a)    Notices of liens upon real property for taxes payable to the
United States, and certificates and notices affecting the liens shall
be filed in the office of the Clerk of the Circuit Court of the County,
repealed, and that new Sections 11 through 17, inclusive, be and
OR CLERK OF THE SUPERIOR COURT OF BALTIMORE CITY,
IN WHICH THE REAL property subject to a federal tax lien is
situated.

(b)    Notices of liens upon tangible or intangible personal prop-
erty for taxes payable to the United States and certificates and
notices affecting the liens shall be filed as follows:

(1)    if the person against whose interest the tax lien applies is a
corporation or a partnership whose principal executive office is in this
state, as these entities are defined in the internal revenue laws of
the United States, with the State Department of Assessments and
Taxation; IN THE OFFICE OF THE CLERK OF THE CIRCUIT
COURT OF THE COUNTY, OR CLERK OF THE SUPERIOR
COURT OF BALTIMORE CITY, WHERE SUCH PRINCIPAL
EXECUTIVE OFFICE IS LOCATED;

(2)    in all other cases in the office of the Clerk of the Circuit
Court of the County, or Clerk of the Superior Court of Baltimore
City, where the taxpayer resides at the time of filing of the notice
of lien.

12.

Certification by the Secretary of the Treasury of the United States
or his delegate of notices of liens, certificates, or other notices