California Government Code ARTICLE 2 - State Tax Liens

• Section 7170.
  (a) Except as provided in subdivisions (b) and (c), a state tax lien attaches to all property and rights to property whether real or personal, tangible...
• Section 7170.5.
  Notwithstanding Section 7170, as between competing state tax liens or as between a state tax lien and a federal lien described in Section 2100 of...
• Section 7171.
  (a) With respect to real property, at any time after creation of a state tax lien, the agency may record in the office of the county...
• Section 7172.
  (a) A state tax lien continues in effect for 10 years from the date of its creation unless it is sooner released or otherwise discharged, and...
• Section 7173.
  (a)  If the taxpayer is a party to an action or special proceeding in which the taxpayer may become entitled to property or a money...
• Section 7174.
  (a) If the agency determines that the amount of tax, interest, and any penalty are sufficiently secured by a lien on other property or that the...

Last modified: October 22, 2018