California Government Code ARTICLE 1 - Definitions

• Section 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.)
• Section 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...
• Section 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....
• Section 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...
• Section 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....
• Section 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....
• Section 7155.
  “Duly negotiated” has the same meaning as defined in Section 7501 of the Commercial Code.(Added by Stats. 1980, Ch. 600.)
• Section 7156.
  “Holder in due course” has the same meaning as defined in Section 3302 of the Commercial Code.(Added by Stats. 1980, Ch. 600.)
• Section 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,...
• Section 7158.
  “Personal property” includes both tangible and intangible personal property.(Added by Stats. 1980, Ch. 600.)
• Section 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...
• Section 7160.
  “Real property” includes any rights in real property.(Added by Stats. 1980, Ch. 600.)
• Section 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...
• Section 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...
• Section 7163.
  “Tax” means a liability for which a state tax lien has been created.(Added by Stats. 1980, Ch. 600.)
• Section 7164.
  “Taxpayer” means the person liable for the tax.(Added by Stats. 1980, Ch. 600.)

Last modified: October 22, 2018