“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.)
Last modified: October 25, 2018