Government Code § 7223

CHAPTER 14.5. Registration of State Tax Liens

Current as of September 28, 2026Gov. Code, § 7223Official source ↗

Amended by Stats. 1977, Ch. 481.

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.