382.490 Discharge of federal liens.
170 words·~1 min read·
/ky/chapter-382/382-490A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)When a certificate of discharge of any tax lien issued by the collector of internal
revenue is filed in the office of the county clerk where the original notice of the lien
is filed, the county clerk shall enter the certificate, with the date of filing, in the
federal tax lien index, on the same line where the notice of the lien so discharged is
entered, and shall permanently attach the original certificate of discharge to the
original notice of lien. He shall mail the duplicate to the collector of internal
revenue from whom received.
(2)When a certificate of discharge of any lien as provided by KRS 382.480(3) is filed,
the county clerk shall enter the certificate, with the date of filing, in a federal lien
index, on the same line where the notice of the lien so discharged is entered, and
shall permanently attach the original certificate of discharge to the original notice of
lien. He shall mail the duplicate to the lien holder from whom received.