§ 34-34-1

It shall be the duty of the recorder of deeds or the city or town clerk, having custody of the land records, in the several cities and towns in this state, to receive, file and index any and all notices of liens in favor of the United States for taxes due the United States, and of other liens notices of which under any act of congress or any regulation adopted pursuant thereto are required or permitted to be filed, or any copies thereof, duly certified by the director of internal revenue in whose district the state is situated, or by any other officer having legal custody of the records of notices of liens, with like effect as by existing law he or she is required to receive and record liens, deeds, and conveyances. History of Section.G.L., ch. 301, § 33; P.L. 1923, ch. 460, § 1; G.L. 1938, ch. 451, § 1; G.L. 1956, § 34-34-1; P.L. 1987, ch. 279, § 1; P.L. 1987, ch. 322, § 1.