Section 34.05.06.601 - NOTICE OF FEDERAL TAX LIEN01.Filing. Pursuant to Section 45-202, Idaho Code, federal tax liens on business entities, estates, and trusts are filed at the Secretary of State's Office.a. Fee. i. The fee for filing is six dollars ($6);ii. If there is an attachment there is an additional fee of one dollar ($1) per page.b. Duration. Pursuant to the Internal Revenue Code, federal tax liens have a duration of ten (10) years.02.Mechanics of Search. a. Fee for Search: Six dollars ($6) for information only;b. Combination Search Available with UCC Search:i. Ten dollars ($10) for information;ii. Sixteen dollars ($16) for information and copies.Idaho Admin. Code r. 34.05.06.601