CHAPTER 14. State Tax Liens [7150. - 7191.]

Chapter 14 added by Stats. 1980, Ch. 600.

§§ 7150–7191 · 24 sections

1. ARTICLE 1. Definitions §§ 7150–7164 · 16 sections

   • § 7150 Unless the context otherwise requires, the words and phrases defined in this article govern the construction of this chapter.
   • § 7150.5 “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)…
   • § 7151 “Bona fide purchaser” has the same meaning as “protected purchaser” as defined in Section 8303 of the Commercial Code.
   • § 7152 “Buyer in ordinary course of business” has the same meaning as defined in paragraph (9) of subdivision (b) of Section 1201 of the Commercial Code.
   • § 7153 “Chattel paper” has the same meaning as defined in paragraph (11) of subdivision (a) of Section 9102 of the Commercial Code.
   • § 7154 “Deposit account” has the same meaning as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code.
   • § 7155 “Duly negotiated” has the same meaning as defined in Section 7501 of the Commercial Code.
   • § 7156 “Holder in due course” has the same meaning as defined in Section 3302 of the Commercial Code.
   • § 7157 “Instrument” has the same meaning as defined in paragraph (47) of subdivision (a) of Section 9102 of the Commercial Code.
   • § 7158 “Personal property” includes both tangible and intangible personal property.
   • § 7159 “Purchase money security interest” has the same meaning as defined in Section 9103 of the Commercial Code.
   • § 7160 “Real property” includes any rights in real property.
   • § 7161 “Security” has the same meaning as defined in Section 8102 of the Commercial Code.
   • § 7162 “State tax lien” means a lien created pursuant to Section 8048 of the Fish and Game Code, Section 3423 or 3772 of the Public Resources Code, Section 6757,…
   • § 7163 “Tax” means a liability for which a state tax lien has been created.
   • § 7164 “Taxpayer” means the person liable for the tax.
2. ARTICLE 2. State Tax Liens §§ 7170–7174 · 6 sections

   • § 7170 (a) Except as provided in subdivisions (b) and (c), a state tax lien attaches to all property and rights to property whether real or personal, tangible or…
   • § 7170.5 Notwithstanding Section 7170, as between competing state tax liens or as between a state tax lien and a federal lien described in Section 2100 of the Code of…
   • § 7171 (a) With respect to real property, at any time after creation of a state tax lien, the agency may record in the office of the county recorder of the county in…
   • § 7172 (a) A state tax lien continues in effect for 10 years from the date of its creation unless it is sooner released or otherwise discharged, and is extinguished…
   • § 7173 (a) If the taxpayer is a party to an action or special proceeding in which the taxpayer may become entitled to property or a money judgment, a state tax lien…
   • § 7174 (a) If the agency determines that the amount of tax, interest, and any penalty are sufficiently secured by a lien on other property or that the release or…
3. ARTICLE 3. Transitional Provisions §§ 7190–7191 · 2 sections

   • § 7190 (a) As used in this section, “preexisting state tax lien” means a lien: (1) Created, recorded in any county, or filed with the Secretary of State, prior to…
   • § 7191 This chapter is a restatement and continuation of provisions formerly found in Sections 8048 and 8052 of the Fish and Game Code, Sections 3423, 3423.8, and…