Code Section Group

Government Code - GOV

TITLE 1. GENERAL [25 - 680.4]

  ( Title 1 enacted by Stats. 1943, Ch. 134. )

DIVISION 7. MISCELLANEOUS [6000 - 7599.2]

  ( Division 7 enacted by Stats. 1943, Ch. 134. )

CHAPTER 14. State Tax Liens [7150 - 7191]

  ( Chapter 14 added by Stats. 1980, Ch. 600. )

ARTICLE 1. Definitions [7150 - 7164]
  ( Article 1 added by Stats. 1980, Ch. 600. )

7150.
  

Unless the context otherwise requires, the words and phrases defined in this article govern the construction of this chapter.

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

7150.5.
  

“Agency” means:

(a) The Director of Employment Development with respect to a state tax lien created under Section 1703 of the Unemployment Insurance Code.

(b) The Franchise Tax Board with respect to a state tax lien created under Section 19221 of the Revenue and Taxation Code.

(c) The State Board of Equalization with respect to a state tax lien created under Section 6757, 8996, 30322, 32363, or 38532 of the Revenue and Taxation Code.

(d) The Controller with respect to a state tax lien created under Section 3423 or 3772 of the Public Resources Code or Section 7872 or 16063 of the Revenue and Taxation Code.

(Amended by Stats. 2017, Ch. 26, Sec. 58. (SB 92) Effective June 27, 2017.)

7151.
  

“Bona fide purchaser” has the same meaning as “protected purchaser” as defined in Section 8303 of the Commercial Code.

(Amended by Stats. 1996, Ch. 497, Sec. 30. Effective January 1, 1997.)

7152.
  

“Buyer in ordinary course of business” has the same meaning as defined in paragraph (9) of subdivision (b) of Section 1201 of the Commercial Code.

(Amended by Stats. 2006, Ch. 254, Sec. 78. Effective January 1, 2007.)

7153.
  

“Chattel paper” has the same meaning as defined in paragraph (11) of subdivision (a) of Section 9102 of the Commercial Code.

(Amended by Stats. 1999, Ch. 991, Sec. 44.9. Effective January 1, 2000. Operative July 1, 2001, by Sec. 75 of Ch. 991.)

7154.
  

“Deposit account” has the same meaning as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code.

(Amended by Stats. 1999, Ch. 991, Sec. 45. Effective January 1, 2000. Operative July 1, 2001, by Sec. 75 of Ch. 991.)

7155.
  

“Duly negotiated” has the same meaning as defined in Section 7501 of the Commercial Code.

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

7156.
  

“Holder in due course” has the same meaning as defined in Section 3302 of the Commercial Code.

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

7157.
  

“Instrument” has the same meaning as defined in paragraph (47) of subdivision (a) of Section 9102 of the Commercial Code.

(Amended by Stats. 1999, Ch. 991, Sec. 45.1. Effective January 1, 2000. Operative July 1, 2001, by Sec. 75 of Ch. 991.)

7158.
  

“Personal property” includes both tangible and intangible personal property.

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

7159.
  

“Purchase money security interest” has the same meaning as defined in Section 9103 of the Commercial Code.

(Amended by Stats. 1999, Ch. 991, Sec. 45.2. Effective January 1, 2000. Operative July 1, 2001, by Sec. 75 of Ch. 991.)

7160.
  

“Real property” includes any rights in real property.

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

7161.
  

“Security” has the same meaning as defined in Section 8102 of the Commercial Code.

(Amended by Stats. 2016, Ch. 86, Sec. 152. (SB 1171) Effective January 1, 2017.)

7162.
  

“State tax lien” means a lien created pursuant to Section 8048 of the Fish and Game Code, Section 3423 or 3772 of the Public Resources Code, Section 6757, 7872, 8996, 13610, 16063, 16810, 19221, 30322, 32363, or 38532 of the Revenue and Taxation Code, or Section 1703 of the Unemployment Insurance Code.

(Amended by Stats. 2003, Ch. 185, Sec. 3. Effective January 1, 2004.)

7163.
  

“Tax” means a liability for which a state tax lien has been created.

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

7164.
  

“Taxpayer” means the person liable for the tax.

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

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