California Codes
Cal. Government Code § 7150.5 (2026)
Definitions — State Tax Liens
✓ leginfo export of Sept. 26, 2026 (applied Oct. 1, 2026)
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“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.