SECTIONS 7220-7229 - California Statutes

GOVERNMENT CODE

SECTION 7220-7229

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.

7221. The notice of state tax lien shall set forth the matters
required by subdivision (c) of Section 7171.

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.

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 a termination statement within the meaning of the Uniform
Commercial Code, and
(b) Cause a certificate of partial release or a certificate of
subordination to be marked, held and indexed the same as a release of
collateral within the meaning of the Uniform Commercial Code.

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 continuation may be filed within six months
prior to the end of the 10-year period. Upon timely filing of the
certificate of continuation, the effectiveness of the original
certificate of state tax lien is continued for 10 years from the time
when it would otherwise have lapsed, whereupon it lapses in the same
manner as provided in subdivision (a) unless another certificate of
continuation is filed prior to such lapse. Succeeding certificates of
continuation may be filed in the same manner to continue the
effectiveness of the original certificate of state tax lien.

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 certificate of
release, partial release, subordination or continuation may be
removed from the files and destroyed at the same time that the
certificate or notice of state tax lien to which it relates is
removed from the files and destroyed.

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 of filing of each certificate or
notice.
(b) Upon request, the Secretary of State shall furnish a copy of
any certificate or notice filed pursuant to this chapter. The
certificate shall be issued as part of a combined certificate
pursuant to Section 9528 of the Commercial Code, and the fee for the
certificate and copies shall be in accordance with that section.

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 was filed
in error by the agency and a statement to that effect is noted on the
face of the release.

7228. As used in this chapter, "state tax" includes a local tax
which is administered or collected by a state agency.

7229. The Secretary of State may adopt regulations relating to this
chapter.