Statute · California Government Code

Cal. Gov't Code § 7223 — Registration of State Tax Liens

Cal. Gov't Code § 7223

Type
Statute
Source
California Government Code
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

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.

Citator

Cal. Gov't Code § 7223 — Registration of State Tax Liens is in force in the current edition of the Code, and nothing recorded condemns it.

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.