California Code of Civil Procedure

§ 706.070

CCP § 706.070 Effective Jun 27, 2012Div. 2 · Title 9 · Part 2 · Ch. 5 · Art. 4

Statute text

As used in this article:

(a)“State” means the State of California and includes any officer, department, board, or agency thereof.

(b)“State tax liability” means an amount for which the state has a state tax lien as defined in Section 7162 of the Government Code excluding a state tax lien created pursuant to the Fish and Game Code.

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Legislative history

Amended by Stats. 2012, Ch. 37, Sec. 1. (SB 1015) Effective June 27, 2012.