{"code":"GOV","codeName":"Government Code","section":"7228","citation":"Gov. Code, § 7228","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":"Added by Stats. 1969, Ch. 915.","effective":null,"html":"<p>As used in this chapter, “state tax” includes a local tax which is administered or collected by a state agency.</p>","text":"As used in this chapter, “state tax” includes a local tax which is administered or collected by a state agency.","otherVersions":[],"url":"https://blackletter.si/government-code/registration-of-state-tax-liens-7228","source":"California Legislative Information bulk export (pubinfo)"}