What type of federal tax liens are filed with the Secretary of State?
A federal tax lien is filed in the office of the Secretary of State if the lien affects the personal property, whether tangible or intangible, of any of the following: • a corporation, partnership, or limited liability company with a chief executive office in Colorado; • a trust; • the estate of a decedent; or • an individual whose principal residence is in Colorado. For more information, see section 38-25-102, C.R.S.