ARTICLE 2. State Tax Liens

Article 2 added by Stats. 1980, Ch. 600.

§§ 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…