Internal Revenue Service
Revenue Ruling
TaxLinks.com
smRev. Rul. 54-93
1954-1 C.B. 280
Sec. 6323
IRS Headnote
Procedure with respect to filing of notices of Federal tax liens in the State of New York.
Full Text
Rev. Rul. 54-93
Chapter 536 of the Laws of New York, 1944, `an Act to amend the lien law, in relation to liens for taxes payable to the United States of America,' which authorizes the filing with designated county or other local officials in that State, of notices of Federal tax liens against real or personal property (and of certificates of release or discharge of such liens), is accepted by the Internal Revenue Service as legislation referred to in section 3672 of the Internal Revenue Code, authorizing the filing of notices of Federal tax liens in designated county or other local offices.
The above provisions, as set out in article 10-A of book 32 of McKinney's Consolidated Laws of New York, Annotated, as amended, are as follows:
SECTION 240. NOTICES OF FILING LIENS AND CERTIFICATES OF RELEASE OR DISCHARGE.
1. Notices of liens upon real property for taxes payable to the United States of America and certificates releasing or discharging such liens shall be filed in the office of the clerk of the county in which real property subject to any such lien is situated, except that if real property subject to any such lien is situated in the county of Kings, the county of Queens, the county of New York or the county of Bronx they shall be filed in the office of the city register of the city of New York in such county. If such property be situated in two or more counties, such notice or certificate shall be filed in the office of the clerk or the city register, as the case may be, in each of such counties.
2. Notices of liens upon personal property for taxes payable to the United States of America and certificates releasing or discharging such lien shall be filed in the county within the city of New York or in the town or city where the owner, if a resident of the state, resides at the time the lien arises, and if not a resident, in the county within the city of New York or in the town or city where the property is at such time. If there is more than one owner, such notices or certificates shall be filed in each county within the city of New York or town or city within the state where each owner resides at the time the lien arises, and if any such owner be a nonresident of the state at such time, then also in the county within the city of New York or in the town or city in which the property is at such time. In the city of New York, such notices and certificates shall be filed as follows: In the borough of Brooklyn, in the office of the city register in the county of Kings; in the borough of Queens, in the office of the city register in Queens county; in the borough of Richmond, in the office of the clerk of the county of Richmond; in the borough of Manhattan, in the office of the city register in the county of New York, and in the borough of the Bronx, in the office of the city register in the county of Bronx. In every other town or city of the state, such notices and certificates shall be filed in the office of the town or city clerk, unless there is a county clerk's office in such town or city, in which case they shall be filed therein. If the property is in the city of New York at the time the lien arises, the notice or certificate shall be filed in the county within the city of New York or in the town or city where the owner, or each of several owners who are residents of the state, resides at the time the lien arises, and also in the county where the property is situated. * * *
SEC. 241. FILES, INDEXES, AND ENTRIES.
The officer maintaining each office specified in section two hundred forty shall procure, at the expense of the county, town or city, a file to be styled and labeled `federal tax lien notices,' and an index book or card index system to be styled and labeled `Federal tax lien index.' When a notice of any such tax lien is presented to him for filing, he shall file it in numerical order in the file, and shall enter it alphabetically in the federal tax lien index. The entry shall show the name and residence of the taxpayer named in the notice, the collector's serial number of the notice, the date, hour and minute of filing and the amount of tax and penalty imposed. * * *
SEC. 242. RELEASE AND DISCHARGE OF LIENS.
When a certificate of release or discharge of any such tax lien, issued by the proper officer, is presented for filing in the office of the officer where the notice of lien is filed, such officer shall permanently attach the certificate to the notice of lien; and shall enter the certificate, with the date in the federal tax lien index or card index system on the line where the notice of lien is entered. Such certificate need not be acknowledged or proved except in accordance with the laws of the United States. * * *
SEC. 243. FEES.
The fee to be paid a clerk or register for filing and indexing each certificate of release or discharge of any such tax lien is fifty cents, except in the county clerk's offices in the city of New York, where the fee shall be as provided in section fifteen hundred fifty-seven-a of the civil practice act. * * *
*
SEC. 245. PURPOSE OF ARTICLE.
This article is passed for the purpose of authorizing the filing of notice of liens in accordance with the provisions of the statutes of the United States of America applicable thereto. * * *
Whenever it becomes necessary to file in the State of New York a notice of Federal tax lien, or a certificate of release or discharge of such lien, district directors of internal revenue should file the same in the office of the county or other local official designated in the above statute.