CPA Reg Quiz
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BUSINESS LAW
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18) Equipment financing—wrong filing office (UCC Article 9): Cedar Office Supply, a Massachusetts corporation, grants a security interest in its delivery trucks (equipment) to Bay Bank. Bay Bank files a financing statement in the county clerk's office where Cedar's warehouse is located, but does not file with the state-level filing office. Under Massachusetts UCC Article 9, is Bay Bank's security interest perfected?
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