Government Code section 7150.5

“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.

Source: Section 7150.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=GOV§ionNum=7150.­5.­ (accessed May 9, 2025).

Last Updated

Apr. 24, 2025

§ 7150.5’s source at ca​.gov