Louisiana Revised Statutes Tit. 52, § 52. Notice and place of filing

C. (1) Notices of federal liens upon any corporeal or incorporeal movable property, including titled motor vehicles subject to R.S. 32:701 et seq., not held as inventory for sale or lease, and vessels subject to R.S. 34:852.1 et seq., not held as inventory for sale or lease, for obligations payable to the United States and certificates and notices affecting the liens shall be filed only with the clerk of court of any parish or in the case of Orleans Parish, with the recorder of mortgages thereof (the “filing officer”), for inclusion in the master index of information maintained by the secretary of state.

(2) The document entitled “Notice of Federal Tax Lien Under Internal Revenue Laws” utilized nationwide by the Internal Revenue Service shall be accepted by all filing officers. Nonstandard form penalties shall not be applicable to such filings presented by the Internal Revenue Service pursuant to this Chapter.