California Code
DIVISION 7 - MISCELLANEOUS
CHAPTER 14 - State Tax Liens

ARTICLE 1 - Definitions

Section 7150. - 7150. Unless the context otherwise requires, the words and phrases...

Section 7150.5. - 7150.5. “Agency” means: (a) The Director of Employment Development with...

Section 7151. - 7151. “Bona fide purchaser” has the same meaning as “protected...

Section 7152. - 7152. “Buyer in ordinary course of business” has the same...

Section 7153. - 7153. “Chattel paper” has the same meaning as defined in...

Section 7154. - 7154. “Deposit account” has the same meaning as defined in...

Section 7155. - 7155. “Duly negotiated” has the same meaning as defined in...

Section 7156. - 7156. “Holder in due course” has the same meaning as...

Section 7157. - 7157. “Instrument” has the same meaning as defined in paragraph...

Section 7158. - 7158. “Personal property” includes both tangible and intangible personal property....

Section 7159. - 7159. “Purchase money security interest” has the same meaning as...

Section 7160. - 7160. “Real property” includes any rights in real property. (Added...

Section 7161. - 7161. “Security” has the same meaning as defined in Section...

Section 7162. - 7162. “State tax lien” means a lien created pursuant to...

Section 7163. - 7163. “Tax” means a liability for which a state tax...

Section 7164. - 7164. “Taxpayer” means the person liable for the tax. (Added...

ARTICLE 2 - State Tax Liens

Section 7170. - 7170. (a) Except as provided in subdivisions (b) and (c),...

Section 7170.5. - 7170.5. Notwithstanding Section 7170, as between competing state tax liens...

Section 7171. - 7171. (a) With respect to real property, at any time...

Section 7172. - 7172. (a) A state tax lien continues in effect for...

Section 7173. - 7173. (a) If the taxpayer is a party to an...

Section 7174. - 7174. (a) If the agency determines that the amount of...

ARTICLE 3 - Transitional Provisions

Section 7190. - 7190. (a) As used in this section, “preexisting state tax...

Section 7191. - 7191. This chapter is a restatement and continuation of provisions...