§ 2106.5 Construction of title; transmission and recording of notices; electronic or magnetic means
§ 2106.5. Construction of title; transmission and recording of notices; electronic or magnetic means
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.