{"code":"GOV","codeName":"Government Code","section":"7223","citation":"Gov. Code, § 7223","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 14.5. Registration of State Tax Liens [7220. - 7229.]","url":"https://blackletter.si/government-code/title-1/division-7/chapter-14.5"}],"history":"Amended by Stats. 1977, Ch. 481.","effective":null,"html":"<p>If a certificate or notice of state tax lien has been filed and is still effective, a certificate of release, partial release, or subordination, may be filed in the office of the Secretary of State.</p><p>The Secretary of State shall:</p><p>(a) Cause a certificate of release to be marked, held and indexed the same as a termination statement within the meaning of the Uniform Commercial Code, and </p><p>(b) Cause a certificate of partial release or a certificate of subordination to be marked, held and indexed the same as a release of collateral within the meaning of the Uniform Commercial Code.</p>","text":"If a certificate or notice of state tax lien has been filed and is still effective, a certificate of release, partial release, or subordination, may be filed in the office of the Secretary of State. The Secretary of State shall: (a) Cause a certificate of release to be marked, held and indexed the same as a termination statement within the meaning of the Uniform Commercial Code, and (b) Cause a certificate of partial release or a certificate of subordination to be marked, held and indexed the same as a release of collateral within the meaning of the Uniform Commercial Code.","otherVersions":[],"url":"https://blackletter.si/government-code/registration-of-state-tax-liens-7223","source":"California Legislative Information bulk export (pubinfo)"}