Section 7220.

7220. When authorized by Section 7171 or when specifically authorized by the provisions of particular tax laws, a notice of state tax lien may be filed in the office of the Secretary of State. (Amended by Stats. 1980, Ch. 600.)

Section 7221.

7221. The notice of state tax lien shall set forth the matters required by subdivision (c) of Section 7171. (Amended by Stats. 1980, Ch. 600.)

Section 7222.

7222. The Secretary of State shall cause the notice to be marked, held and indexed in accordance with the provisions of Section 9519 of the Commercial Code as if the notice were a financing statement within the meaning of that code. (Amended (as amended by Stats. 1999, Ch. 991) by Stats. 2000, Ch. 135, Sec. […]

Section 7223.

7223. If a certificate or notice of state tax lien has been filed and is still effective, a certificate of release, partial release, or subordination, may be filed in the office of the Secretary of State. The Secretary of State shall: (a) Cause a certificate of release to be marked, held and indexed the same as […]

Section 7224.

7224. (a) A filed certificate or notice of state tax lien is effective for a period of 10 years from the date of filing. The effectiveness of the filed certificate of state tax lien lapses on the expiration of such 10-year period unless a certificate of continuation is filed prior to such lapse. (b) A certificate of […]

Section 7225.

7225. Unless the Secretary of State has notice of an action pending relative thereto, he may remove from the files and destroy the certificate or notice of state tax lien one year after the lapse of the certificate or notice or one year after the filing of a certificate of release, whichever is earlier. A […]

Section 7226.

7226. (a) Upon request of any person, the Secretary of State shall issue his or her certificate showing whether there is on file, on the date and hour stated therein, any certificate or notice of state tax lien naming a particular person, and if a certificate or notice is on file, giving the date and hour […]

Section 7227.

7227. There is no fee for filing a notice of state tax lien, certificate of partial release, certificate of subordination or certificate of continuation. The fee for filing a certificate of release is two dollars ($2), but there is no fee for filing a certificate of release if the notice of the state tax lien […]

Section 7228.

7228. As used in this chapter, “state tax” includes a local tax which is administered or collected by a state agency. (Added by Stats. 1969, Ch. 915.)

Section 7229.

7229. The Secretary of State may adopt regulations relating to this chapter. (Added by Stats. 1969, Ch. 915.)