California Government Code 7163 – “Tax” means a liability for which a state tax lien has been created.
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“Tax” means a liability for which a state tax lien has been created.
(Added by Stats. 1980, Ch. 600.)
Terms Used In California Government Code 7163
- 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