Every registrar of property shall keep a book to be known as 'Registry of Liens for Taxes in favor of the United States of America' in which shall be registered all notices of delinquent federal taxes in accordance with §§ 6321, 6322 and 6323 of the United States Internal Revenue Code and their corresponding certificates of payment or release.\nHistory —June 13, 1964, No. 54, p. 121, § 1, eff. 90 days after June 13, 1964.
Puerto Rico Legal Code