California Government Code

§ 7171

GOV § 7171 Effective Sep 22, 2006Div. 7 · Title 1 · Ch. 14 · Art. 2

Statute text

(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 recorder of the county in which the real property is located a notice of state tax lien.

(b)With respect to personal property, at any time after creation of a state tax lien, the agency may file a notice of state tax lien with the Secretary of State pursuant to Chapter 14.5 (commencing with Section 7220).

(c)(1) The notice of state tax lien recorded or filed pursuant to subdivision (a) or (b) shall include all of the following:

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Legislative history

Amended by Stats. 2006, Ch. 423, Sec. 1. Effective September 22, 2006.