ARTICLE 1. Definitions [7150. - 7164.]

Article 1 added by Stats. 1980, Ch. 600.

§§ 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.