There is no fee for filing a notice of state tax lien, certificate of partial release, certificate of subordination or certificate of continuation. The fee for filing a certificate of release is two dollars ($2), but there is no fee for filing a certificate of release if the notice of the state tax lien was filed in error by the agency and a statement to that effect is noted on the face of the release.

(Amended by Stats. 1980, Ch. 600.)

Terms Used In California Government Code 7227

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18
  • state tax: includes a local tax which is administered or collected by a state agency. See California Government Code 7228
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