California Government Code 7190 – (a) As used in this section, “preexisting state tax lien” means …
(a) As used in this section, “preexisting state tax lien” means a lien:
(1) Created, recorded in any county, or filed with the Secretary of State, prior to July 1, 1978, pursuant to any of the following sections as those sections existed prior to July 1, 1978: § 8048 of the Fish and Game Code, Section 3423 or 3772 of the Public Resources Code, Section 6757, 6757.5, 7871, 7872, 8991, 8996, 16062, 16063, 18881, 18882.5, 26161, 26161.5, 30322, or 32363 of the Revenue and Taxation Code, or Section 1703 or 1703.5 of the Unemployment Insurance Code.
Terms Used In California Government Code 7190
- County: includes city and county. See California Government Code 19
- 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
(2) Created, recorded in any county, or filed with the Secretary of State, prior to January 1, 1980, pursuant to § 3423 of the Public Resources Code as that section existed prior to January 1, 1980.
(b) Any preexisting state tax lien, and any rights or causes of action under such lien, shall continue in full force and effect for a period of 10 years from the date of creation, last recordation or filing, or extension thereof and may, within such period of 10 years, be further extended in the manner provided in Section 7172 and notice of the lien may be filed pursuant to Section 7173. Upon recordation or filing of an extension, the preexisting state tax lien shall have the same effect as state tax liens have under this chapter. Such extended lien has the same priority it originally had under the law in effect at the time of its creation or initial recordation or filing.
(Added by Stats. 1980, Ch. 600.)