RulesofCivilProcedure.com Civil Procedure · Every State

§ 2106.5.Application and construction of title

Title 7. Uniform Federal Lien Registration Act · Enacted 1906 · no amendments on record · Last verified July 29, 2026

In one sentenceSection 2106.5 confirms that this title's filing, recording, and indexing requirements can be met electronically, authorizing filing officers to transmit, file, record, and index federal tax lien notices and related release, discharge, subordination, and nonattachment certificates through computerized and telecommunications systems rather than only on paper.

Full Text of § 2106.5

Text size

This title shall be applied and construed to permit the transmission, filing, recording, and indexing of notices of federal tax liens and all certificates that relate to or affect those liens, including, but not limited to, certificates of release, discharge, subordination, and nonattachment, by electronic or magnetic means, using computerized data processing, telecommunications, and other similar information technologies available to the filing offices.

Plain-English Summary

Added nearly twenty years after the rest of this title, this section brings the filing scheme into the computer age. It directs that the title be applied and construed to permit transmission, filing, recording, and indexing of federal tax lien notices, and every certificate that relates to or affects those liens, release, discharge, subordination, nonattachment, and others the section does not bother to list by name, through electronic or magnetic means, using whatever computerized data processing, telecommunications, and similar technology a filing office has available.

The section is a construction directive rather than a technical manual. It does not prescribe a file format, a transmission protocol, or a specific system; it clears away any argument that the title's original, paper-oriented language stops a filing officer from accepting or processing these documents electronically. The Secretary of State's office already runs much of its lien and financing-statement filing electronically under the Commercial Code, and this section makes clear that federal lien filings are meant to fit into that same modern infrastructure rather than being stuck on paper by default.

Frequently Asked Questions

Can a federal tax lien notice be filed electronically in California?

Yes. Section 2106.5 directs that the title be construed to permit electronic or magnetic transmission, filing, recording, and indexing of these notices and certificates.

Does this section cover certificates that release or discharge a lien, or only the original notice?

Both. It expressly reaches certificates of release, discharge, subordination, and nonattachment, along with the original lien notice.

Does this section set out a specific electronic filing format filing offices must use?

No. It authorizes filing offices to use whatever computerized data processing and telecommunications technology is available to them, without prescribing a particular system.

Amendment History

(Added by Stats.1998, c. 463 (A.B.1906), § 1.)

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
Also known as: ccp 2106.5 electronic filing federal tax lien californiacan irs lien be filed electronically californiamagnetic electronic recording federal lien certificate