# Conn. Gen. Stat. § 49-32a: Sec. 49-32a. Federal liens > Connecticut · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-32a ## Section - **Citation:** Conn. Gen. Stat. § 49-32a - **Heading:** Sec. 49-32a. Federal liens - **Jurisdiction:** Connecticut - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Connecticut Code / Title 49 / Chapter 847 / Section 49-32a ## Text (b) Certification by the Secretary of the Treasury of the United States or said secretary's delegate of notices of liens, certificates or other notices affecting tax liens or other federal liens entitles them to be filed and no other attestation, certification or acknowledgment is necessary. (c) (1) If a notice of federal tax lien or other federal lien, a refiling of a notice of tax lien or other federal lien or a notice of revocation of any certificate described in subdivision (2) of this subsection is presented to the filing officer and (A) the filing officer is the Secretary of the State, said secretary shall cause the notice to be marked, held and indexed in accordance with the provisions of section 42a-9-519 as if the notice were a financing statement within the meaning of that section; or (B) the filing officer is a town clerk, such town clerk shall endorse thereon such town clerk's identification and the date and time of receipt and forthwith record it in accordance with section 42a-9-519 . (2) If a certificate of release, nonattachment, discharge or subordination of any tax lien or other federal lien is presented to the Secretary of the State for filing, said secretary shall (A) cause a certificate of release or nonattachment to be marked, held and indexed as if the certificate were a termination statement within the meaning of the Uniform Commercial Code, and (B) cause a certificate of discharge or subordination to be held, marked and indexed as if the certificate were a release of collateral within the meaning of the Uniform Commercial Code. (3) If a refiled notice of federal tax lien or other federal lien referred to in subdivision (1) of this subsection or any of the certificates or notices referred to in subsection (b) of this section is presented for filing with any other filing officer specified in subsection (a) of this section, such filing officer shall record it in accordance with section 42a-9-519 if the original was recorded or, if the original was filed, permanently attach the refiled notice or the certificate to the original notice of lien and enter the refiled notice or the certificate with the date of filing in any alphabetical federal tax lien index or other federal lien index on the line where the original notice of lien is entered. (4) Upon request of any person, the filing officer shall issue a certificate showing whether there is on file, on the date and hour stated therein, any notice of federal tax lien or other federal lien or certificate or notice affecting the lien, filed on or after July 1, 1967, 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 and for a copy of any notice of federal tax lien or other federal lien or notice or certificate affecting a federal tax lien or other federal lien shall be computed in accordance with section 42a-9-525 . (d) Except as provided by subsection (a) of section 42a-9-525 , the fee for filing and indexing each notice of lien or certificate or notice affecting the tax lien or other federal lien is: (1) For a tax lien or other federal lien on real estate, as provided in section 7-34a ; (2) for a tax lien on tangible and intangible personal property, three dollars; (3) for all other notices, including a certificate of release, discharge, subordination or nonattachment, one dollar. Former section cited. 23 CS 380. ## Nearby sections - [Conn. Gen. Stat. § 49-32a Sec. 49-32a. Federal liens.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-32a.md) - [Conn. Gen. Stat. § 49-33 Sec. 49-33. Mechanic's lien. Precedence. Rights of subcontractors.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-33.md) - [Conn. Gen. Stat. § 49-34 Sec. 49-34. Certificate of lien to be recorded and notice given to owner.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-34.md) - [Conn. Gen. Stat. § 49-35 Sec. 49-35. Notice of intent. Liens of subcontractors and materialmen.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-35.md) - [Conn. Gen. Stat. § 49-35a Sec. 49-35a. Application for reduction or discharge. Forms. Hearing. Entry fee.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-35a.md) - [Conn. Gen. Stat. § 49-35b Sec. 49-35b. Burden of proof at hearing. Authority of court.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-35b.md) - [Conn. Gen. Stat. § 49-35c Sec. 49-35c. Appeal.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-35c.md) - [Conn. Gen. Stat. § 49-35d Sec. 49-35d. Validation of lien recorded prior to April 22, 1975.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-35d.md) - [Conn. Gen. Stat. § 49-36 Sec. 49-36. Liens limited; apportionment; payments to original contractor.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-36.md) - [Conn. Gen. Stat. § 49-37 Sec. 49-37. Dissolution of mechanic's lien by substitution of bond. Joinder of actions on claim and bond.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-37.md) - [Conn. Gen. Stat. § 49-37a Sec. 49-37a. Lien validated when bond substituted prior to April 22, 1975.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-37a.md) - [Conn. Gen. Stat. § 49-38 Sec. 49-38. Lien on railroad for services or materials in construction.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-38.md) - [Conn. Gen. Stat. § 49-39 Sec. 49-39. Time limitation of mechanic's lien. Action to foreclose privileged.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-39.md) - [Conn. Gen. Stat. § 49-40a Sec. 49-40a. Mechanic's liens expired by limitation of time.](https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-40a.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_CT_T49_C847_S49-32a. Check the current official text before relying on it. Not legal advice.