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UNIFORM FEDERAL LIEN REGISTRATION ACT

RSA tit. XLI, ch. 454-B
in effect

RSA 454-B:1 Scope.

454-B:1. Scope. This chapter applies only to federal tax liens and to other federal liens, notices of which under any act of Congress or any regulation adopted pursuant to any act of Congress are required or permitted to be filed in the same manner as notices of federal tax liens. Source. 1988, 116:1, eff. April 18, 1988.

RSA 454-B:2 Place of Filing.

454-B:2. Place of Filing. I. Notices of liens, certificates, and other notices affecting federal tax liens or other federal liens including without limitation releases, subordinations, refiled notices, and discharges shall be filed in accordance with this chapter. II. Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting the liens, including without limitation, releases, subordinations, refiled notices and discharges, shall be filed in the registry of deeds of the county in which the real property subject to the liens is situated. The register of deeds shall receive, record, and index the same in accordance with RSA 478. III. Notices of federal liens upon personal property, whether tangible or intangible, for obligations payable to the United States, certificates, and notices affecting the liens shall be filed in the office of the secretary of state. In addition, certificates and notices affecting federal liens previously filed in a city or town clerk's office shall be filed in the office of the secretary of state. Source. 1988, 116:1. 2005, 219:1, eff. Jan. 1, 2006.

RSA 454-B:3 Execution of Notices and Certificates.

454-B:3. Execution of Notices and Certificates. Certification of notices of liens, certificates, or other notices affecting federal liens by the Secretary of the Treasury of the United States or his delegate, or by any official or entity of the United States responsible for filing or certifying of notice of any other lien, entitles them to be filed and no other attestation, certification, or acknowledgement is necessary. Source. 1988, 116:1, eff. April 18, 1988.

RSA 454-B:4 Duties of Secretary of State.

454-B:4. Duties of Secretary of State. I. If a notice of federal lien, a refiling of a notice of federal lien, or a notice of revocation of any certificate described in subparagraph II(b) is presented to a filing officer, the filing officer shall cause the notice to be marked, held, and indexed in accordance with the provisions of RSA 382-A:9-519 as if the notice were a financing statement within the meaning of RSA 382-A, the Uniform Commercial Code. II. If a certificate of release, non-attachment, discharge, or subordination of any lien or any related instrument is presented to the secretary of state for filing, the secretary shall: (a) Cause a certificate of release or non-attachment to be marked, held, and indexed as if the certificate were a termination statement within the meaning of RSA 382-A, the Uniform Commercial Code, but the notice of lien to which the certificate relates may not be removed from the files until one year after the certificate was received, or 12 years after the notice was filed, whichever occurs first; and (b) Cause a certificate of discharge or subordination to be marked, held, and indexed as if the certificate were a release of collateral within the meaning of RSA 382-A, the Uniform Commercial Code. III. [Repealed.] IV. Upon request of any person, the secretary of state shall issue his or her certificate showing whether there is on file, on the date and hour stated therein, any notice of federal lien or certificate or notice filed under this chapter or any notice of federal tax lien or certificate or notice filed under former RSA 454-A, 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 such a certificate, or a copy of any notice of federal lien or notice or certificate affecting a federal lien shall be in accordance with the fees established pursuant to RSA 382-A:9-525. Source. 1988, 116:1. 2001, 102:38 to 40, eff. July 1, 2001. 2005, 219:2-4, 10, eff. Jan. 1, 2006.

RSA 454-B:5 Fees.

454-B:5. Fees. The fee for filing and indexing each notice of lien or certificate or notice affecting the lien shall be $30. Source. 1988, 116:1. 2001, 102:41, eff. July 1, 2001. 2005, 219:5, eff. Jan. 1, 2006. 2017, 195:12, eff. Sept. 3, 2017.

RSA 454-B:6 Uniformity of Application and Construction.

454-B:6. Uniformity of Application and Construction. This chapter shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among states enacting it. Source. 1988, 116:1, eff. April 18, 1988.

RSA 454-B:7 Short Title.

454-B:7. Short Title. This chapter may be cited as the Uniform Federal Lien Registration Act. Source. 1988, 116:1, eff. April 18, 1988.

RSA 454-B:8 Tax Liens and Notices Filed Under Former RSA 454-A.

454-B:8. Tax Liens and Notices Filed Under Former RSA 454-A. Each register of deeds who under former RSA 454-A maintained separate records of federal tax liens and certificates or notices affecting said liens shall continue to maintain said records, to the extent said records are not also recorded in accordance with RSA 478. Source. 1988, 116:1, eff. April 18, 1988.

RSA 454-B:9 Method of Communication.

454-B:9. Method of Communication. The filing officer shall accept liens described in this chapter in the method or medium authorized by the filing office in accordance with RSA 382-A:9-501-529, inclusive. Source. 2005, 219:7, eff. Jan. 1, 2006.

RSA 454-B:10 Former Filing Office Duties.

454-B:10. Former Filing Office Duties. I. Every city or town clerk's office ("former filing office") shall maintain a record of every federal tax lien filed with such office under RSA 454-B until the earlier of one year after a release or discharge is filed with respect to such federal tax lien or June 30, 2017. As of July 1, 2017, all remaining records of, or relating to, financing statements filed in such office under RSA 454-B may be destroyed. II. A former filing office shall not accept or file any initial federal tax lien or any other record relating to a federal tax lien filed with such office under RSA 454-B. III. Until July 1, 2017, a former filing office shall respond to a request for information concerning its records in the same way and to the same extent as is required of the secretary of state under RSA 382-A:9-523(c), (d), and (e), and shall be entitled to charge and retain the same fees as are prescribed in RSA 382:9-525(d). Such a request for information shall be prepared, submitted, and processed separately from a request for information submitted under RSA 382-A:9-523(g), and the fees prescribed in RSA 382-A:9-525(d) shall apply separately to each request and the response thereto. Every city or town clerk shall post notice that a search of the records held by the city or town clerk may not reveal releases filed with the secretary of state. Source. 2005, 219:8, eff. Jan. 1, 2006.
Source: New Hampshire General Court (gc.nh.gov)URL: https://gc.nh.gov/rsa/html/NHTOC/NHTOC-XLI-454-B.htmFetched: 10/20/2026

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