Marvin Mandel, Governor                        1023

of the county. The clerk shall also promptly send one copy of each
such plat, with one half of the filing fee, to the Archivist of the Hall
of Records, who shall number and file the plat as part of the records
of his office and shall notify the clerk of the number so given. The
Archivist shall furnish, free of cost, to any of the supervisors of
assessments of this State, a copy of such plat on request. Nothing in
this section shall affect any recording fee of the clerk of the court
under any local legislation prescribing recording fees of plats of
subdivisions. The clerk and the Archivist shall keep accurate
memoranda of said filing fees.

Subtitle 4. Revised Uniform
Federal Tax Lien Registration Act.
3-401. Place of filing notices of federal tax liens.

(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, 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, 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.

3-402. Certification necessary for recording federal tax liens.

Certification by the Secretary of the Treasury of the United
States, or his delegate of notices of liens, certificates, or other
notices affecting tax liens entitles them to be filed and no other
attestation, certification, or acknowledgement is necessary.

3-403. Federal Tax lien index; file of notices; entry and disposi-
tion of certificate of release.

(a) If a notice of federal tax lien, a refiling of a notice of
tax lien, or a notice of revocation of any certificate described in
subsection (b) is presented to the filing officer, he shall cause the
notice to be marked, indexed and recorded in an alphabetical fed-
eral tax lien index, showing on one line the name and residence of
the taxpayer named in such notice, the U.S. government serial num-
ber 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 orig-
inal notices so filed in numerical order in a file, or files, and desig-
nated federal tax lien notices.