SPIRO T. AGNEW, Governor                       1639

affecting tax liens entitles them to be filed and no other attestation,
certification, or acknowledgment is necessary.

13.

(a)     If a notice of federal tax lien, a refiling of a notice of tax
Hen, or a notice of revocation of any certificate described in sub-
section (b) is presented to the filing officer, he shall cause the notice
to be marked, held and indexed INDEXED AND RECORDED in
accordance with the provisions of Subsection (4) of Section 9-403,
of the MARYLAND Uniform Commercial Code, Article 95B, as if
the notice were a financing statement within the meaning of that
Code. AN ALPHABETICAL FEDERAL TAX LIEN INDEX,
SHOWING ON ONE LINE THE NAME AND RESIDENCE OF
THE TAXPAYER NAMED IN SUCH NOTICE, THE U. S.
GOVERNMENT SERIAL NUMBER OF SUCH NOTICE, THE
DATE AND HOUR OF FILING, AND THE AMOUNT OF TAX
WITH THE INTEREST, PENALTIES, AND COSTS. HE SHALL
FILE AND KEEP ALL ORIGINAL NOTICES SO FILED IN
NUMERICAL ORDER IN A FILE, OR FILES, AND DESIGNATE
FEDERAL TAX LIEN NOTICES.

(b)     If a certificate of release, non-attachment, discharge or sub-
ordination of any tax lien is presented to the filing officer for filing
he shall

(1) cause a certificate of release or non-attachment to be marked,
held and indexed INDEXED AND RECORDED as if the certificate
were a termination statement within the meaning of the Uniform

Commercial Code, except that the notice of lien to which the certifi-

cate relates shall not be removed from the files, and

(2) cause a certificate of discharge or subordination to be held,
marked and indexed MARKED, INDEXED AND RECORDED as
if the certificate were a release of collateral within the meaning of
the Uniform Commercial Code.

ENTER THE SAME WITH DATE OF FILING IN SAID FED-
ERAL TAX LIEN INDEX ON THE LINE WHERE NOTICE OF
THE LIEN SO AFFECTED IS ENTERED, AND PERMANENTLY
ATTACH THE ORIGINAL CERTIFICATE OF RELEASE, NON-
ATTACHMENT, DISCHARGE OR SUBORDINATION TO THE
ORIGINAL NOTICE OF LIEN.

(c)     Upon request of any person, the filing officer shall issue his
certificate showing whether there is on file, on the date and hour
stated therein, any notice of federal tax lien or certificate or notice
affecting the lien, filed on or after June 1, 1967, naming a particular
person, and if a notice or certificate is on file, giving the date and
hour of filing of each notice or certificate. The fee for a certificate is
$3.00. Upon request the filing officer shall furnish a copy of any
notice of federal tax lien or notice or certificate affecting a federal
tax lien for a fee of $1.00 per page.

14.

The fee for filing and indexing each notice of lien or certificate or
notice affecting the tax lien is $3.00. The officer shall bill the district
directors of internal revenue on a monthly basis for fees for docu-
ments filed by them.