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Uniform Commercial Code Section
Customer Service: (919) 807-2219
The Uniform Commercial Code (UCC) Section of the Department of the Secretary of
State records Federal Tax Liens on corporations and partnerships whose executive
office is located in North Carolina. These liens are indexed by the taxpayer's name
and are available for public inspection.
Upon written request the UCC Section will issue a certificate indicating whether
there are tax liens on file showing a particular partnership or corporation. If
a tax lien is on file the UCC Section will furnish a copy of the lien upon written
request, upon payment of the statutory fee.
Federal Tax Lien information on file with the Department of the Secretary of State
can also be researched (for free) from this site.
Please send comments, suggestions, and requests to
For more information, please contact us at:
Uniform Commercial Code
PO Box 29626
Raleigh, NC 27626-0626