When authorized by Section 7171 or when specifically authorized by the provisions of particular tax laws, a notice of state tax lien may be filed in the office of the Secretary of State.

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

Terms Used In California Government Code 7220

  • 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