{"code":"GOV","codeName":"Government Code","section":"7150.5","citation":"Gov. Code, § 7150.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 1. GENERAL [100. - 7931.000.]","url":"https://blackletter.si/government-code/title-1"},{"name":"DIVISION 7. MISCELLANEOUS [6000. - 7599.200.]","url":"https://blackletter.si/government-code/title-1/division-7"},{"name":"CHAPTER 14. State Tax Liens [7150. - 7191.]","url":"https://blackletter.si/government-code/title-1/division-7/chapter-14"},{"name":"ARTICLE 1. Definitions [7150. - 7164.]","url":"https://blackletter.si/government-code/title-1/division-7/chapter-14/article-1"}],"history":"Amended by Stats. 2017, Ch. 26, Sec. 58.   (SB 92)   Effective June 27, 2017.","effective":"2017-06-27","html":"<p>“Agency” means:</p><p>(a) The Director of Employment Development with respect to a state tax lien created under Section <a href=\"/uic/1703\">1703</a> of the Unemployment Insurance Code.</p><p>(b) The Franchise Tax Board with respect to a state tax lien created under Section <a href=\"/rtc/19221\">19221</a> of the Revenue and Taxation Code.</p><p>(c) The State Board of Equalization with respect to a state tax lien created under Section <a href=\"/rtc/6757\">6757</a>, <a href=\"/rtc/8996\">8996</a>, <a href=\"/rtc/30322\">30322</a>, <a href=\"/rtc/32363\">32363</a>, or <a href=\"/rtc/38532\">38532</a> of the Revenue and Taxation Code.</p><p>(d) The Controller with respect to a state tax lien created under Section <a href=\"/prc/3423\">3423</a> or <a href=\"/prc/3772\">3772</a> of the Public Resources Code or Section <a href=\"/rtc/7872\">7872</a> or 16063 of the Revenue and Taxation Code.</p>","text":"“Agency” means: (a) The Director of Employment Development with respect to a state tax lien created under Section 1703 of the Unemployment Insurance Code. (b) The Franchise Tax Board with respect to a state tax lien created under Section 19221 of the Revenue and Taxation Code. (c) The State Board of Equalization with respect to a state tax lien created under Section 6757, 8996, 30322, 32363, or 38532 of the Revenue and Taxation Code. (d) The Controller with respect to a state tax lien created under Section 3423 or 3772 of the Public Resources Code or Section 7872 or 16063 of the Revenue and Taxation Code.","otherVersions":[],"url":"https://blackletter.si/government-code/definitions-7150-5","source":"California Legislative Information bulk export (pubinfo)"}