2084

LAWS OF MARYLAND

Ch. 581

(a)  If a notice of federal [tax] lien, a refiling of a
notice of [tax] FEDERAL 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 federal [tax] lien
index, showing on one line the name and residence of the
[taxpayer] PERSON named in [such] THE notice, the U.S.
Government serial number of [such] THE notice, the date and
hour of filing, and the amount of [tax] THE LIEN 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 designated federal [tax] lien notices.

(b)  If a certificate of release, nonattachment,
discharge, or subordination of any [tax] lien is presented
to the filing officer for filing he shall enter the same
with date of filing in said federal [tax] lien index on the
line where notice of the lien so affected is entered, and
permanently attach the original certificate of release,
nonattachment, discharge or subordination to the original
notice of lien.

3-404.

The fee for filing and indexing each notice of lien or
certificate or notice affecting the [tax] lien is $3. The
office shall bill the district directors of internal revenue
OR OTHER APPROPRIATE FEDERAL OFFICIALS on a monthly basis
for fees for documents filed by them.

3-405.

Sections 3-401 through 3-405 shall be so interpreted
and construed as to effectuate their general purpose to make
uniform the law of those states which enact them, and may be
cited as the Maryland Revised Uniform Federal [Tax] Lien
Registration Act.

Article - Courts and Judicial Proceedings

11-401.

(b) "Court" means a court of law or a court of equity
and includes the United States District Court for the
District of Maryland, THE UNITED STATES BANKRUPTCY COURT FOR
THE DISTRICT OF MARYLAND, the Court of Appeals, the Court of
Special Appeals, and the District court of Maryland.

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1980.

Approved May 20, 1980.