HRS §505-1
Where federal tax lien notices can be recorded
This section says that federal tax lien notices and related release certificates may be recorded at the state's land records office. It only covers where these documents can be filed, not how or when.
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The statute, as written — Notices filed where
Notices of liens for internal revenue taxes payable to the United States and certificates of release or of partial discharge of such liens may be recorded in the bureau of conveyances.
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