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44 chapters · 682 sections in this title.
25 Del. C. § 3101. Federal tax liens and liens notices.
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§ 3101. Federal tax liens and liens notices. This chapter applies to federal tax liens, and also to other federal liens notices, of which under any Act of Congress or any regulations drafted pursuant thereto, are required or permitted to be filed in the same manner as notices of …
25 Del. C. § 3102. Place of filing.
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§ 3102. Place of filing. (a) Notices of liens, certificates and other notices affecting federal liens must be filed in accordance with this chapter. (b) Notices of liens upon real property for obligations payable to the United States and certificates and notices affecting such li…
25 Del. C. § 3103. Execution of notices and certificates.
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§ 3103. 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 the Secretary’s delegate or by any official or entity of the United States responsible …
25 Del. C. § 3104. Duties of filing officer.
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§ 3104. Duties of filing officer. (a) If a notice of federal lien, a refiling of a notice of federal lien or a notice of revocation of any certificate in subsection (b) of this section is presented to a filing officer who is: (1) The Secretary of State, the Secretary of State sha…