Title 7. Uniform Federal Lien Registration Act · Last amended 2000 · Last verified July 29, 2026
In one sentenceSection 2104 ties the fee for recording or filing a federal lien notice or certificate to the fee schedules that already govern county recorders and the Secretary of State, and requires the filing officer to bill the responsible federal officials monthly rather than collect payment when each document is filed.
Full Text of § 2104
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The fee charged for recording and indexing each notice of lien or certificate or notice affecting the lien filed with the county recorder shall be the same as those established by Article 5 (commencing with Section 27360) of Chapter 6 of Part 3 of Division 2 of Title 3 of the Government Code for the recording and indexing of documents.
The fee for filing and indexing each notice of lien or certificate or notice affecting the lien with the office of the Secretary of State is set forth in subdivision (a) of Section 12194 of the Government Code.
The officer shall bill the district directors of internal revenue or other appropriate federal officials on a monthly basis for fees for documents recorded or filed by the county recorder or the Secretary of State.
Plain-English Summary
This section sets the price of filing a federal lien document by pointing to fee schedules that already exist rather than writing a new one. A county recorder charges the same fee for recording and indexing a federal lien notice or certificate that Government Code Article 5, beginning with Section 27360, sets for recording and indexing documents generally, so a federal filing costs no more, and no less, than an ordinary recorded document. The Secretary of State charges the fee Government Code Section 12194(a) sets for filing and indexing these documents in that office.
The billing mechanism is the section's other piece. Instead of collecting payment from whoever hands over the document, the filing officer sends a monthly bill to the district directors of internal revenue or whatever other federal officials are responsible, covering everything recorded or filed that month. That arrangement reflects the volume of routine federal filings a busy office handles and spares both sides the friction of paying, and collecting, fee by fee at the counter.
Frequently Asked Questions
How much does a county recorder charge to file a federal lien notice?
The same fee Government Code Article 5, beginning with Section 27360, sets for recording and indexing documents generally.
How much does the Secretary of State charge?
The fee set by Government Code Section 12194(a) for filing and indexing these documents in that office.
Does the federal government pay for each lien filing individually?
No. The filing officer bills the district directors of internal revenue or other responsible federal officials on a monthly basis instead.
Does this section create a new fee schedule specific to federal liens?
No. It borrows the fee schedules that already apply to recording and filing documents generally rather than setting an independent rate.
Amendment History
(Added by Stats.1995, c. 656 (S.B.888), § 3.5, operative Jan. 1, 2000. Amended by Stats.1999, c. 1000 (S.B.284), § 13.)
Source & verification. Section text is reproduced verbatim from
the West's Annotated California Codes / Thomson Reuters. Enacted by the California Legislature.
Last verified July 29, 2026.
· Official source
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