Gov. Code, § 7171 · Article 2. State Tax Liens
Gov. Code, § 7171
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) With respect to real property, at any time after creation of a state tax lien, the agency may record in the office of the county recorder of the county in which the real property is located a notice of state tax lien.
(b) With respect to personal property, at any time after creation of a state tax lien, the agency may file a notice of state tax lien with the Secretary of State pursuant to Chapter 14.5 (commencing with Section 7220).
(c) (1) The notice of state tax lien recorded or filed pursuant to subdivision (a) or (b) shall include all of the following:
(A) The name and last known address of the taxpayer.
(B) The name of the agency giving notice of the lien.
(C) The amount of the unpaid tax.
(D) A statement that the amount of the unpaid tax is a lien on all real or personal property and rights to that property, including all after-acquired property and rights to property, belonging to the taxpayer.
(E) A statement that the agency has complied with all of the provisions of the applicable law for determining and assessing the tax.
(2) Notwithstanding paragraph (4) of subdivision (b) of Section 27390, the transmission, filing, recording, and indexing of notices of state tax liens recorded or filed pursuant to subdivision (a) or (b), and all documents that relate to or affect those liens, including, but not limited to, a release, an extension, or a subordination, by electronic or magnetic means using computerized data processing, telecommunications, the other similar information technologies available to the filing offices shall be permitted. A facsimile signature that complies with the requirements of paragraph (2) of subdivision (b) of Section 27201 shall be accepted on any document relating to a state tax lien filed or recorded pursuant to this paragraph.
(d) If the notice of state tax lien recorded in any county reflects an out-of-state address as the last known address of the taxpayer, the agency shall pay the fees required by Sections 27361, 27361.2, 27361.4, and 27361.8.
(e) The agency recording a notice of state tax lien pursuant to subdivision (d) may collect from the taxpayer, in any manner provided by law for the collection of the tax, the cost of recording.
Notes and commentary — not statutory text
History
Amended by Stats. 2006, Ch. 423, Sec. 1. Effective September 22, 2006.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=7171.
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- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Government Code
- Gov. Code, tit. 1, div. 7, ch. 14.5Registration of State Tax LiensPrinted as Chapter 14.5 (commencing with Section 7220)
- Gov. Code, § 27201Printed as Section 27201
- Gov. Code, § 27361Printed as Sections 27361, 27361.2, 27361.4, and 27361.8
- Gov. Code, § 27361.2Printed as Sections 27361, 27361.2, 27361.4, and 27361.8
- Gov. Code, § 27361.4Printed as Sections 27361, 27361.2, 27361.4, and 27361.8
- Gov. Code, § 27361.8Printed as Sections 27361, 27361.2, 27361.4, and 27361.8
- Gov. Code, § 27390Printed as Section 27390
Cited by 62 provisions
Provisions in this library whose text cites Gov. Code, § 7171; the first 50 in book order. Each shows the citation as that text prints it.
Code of Civil Procedure
Government Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 6702Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 6711Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 6756Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 6776Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 7851Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 7881Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 8952Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 8971Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 9001Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 11451Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 11471Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 11501Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 13610Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 13615Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 19223Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 19253Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 19371Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 30301Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 30311Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 30321Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 30341Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 32365Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 32381Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 32386Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 38502Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 38511Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 38531Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 38541Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 40157Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 41124Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 43421Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 43441Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 43446Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 45501Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 45601Printed as Section 7171 of the Government Code
- Rev. & Tax. Code, § 45607Printed as Section 7171 of the Government Code
Unemployment Insurance Code
- Unemp. Ins. Code, § 1702Printed as Section 7171 of the Government Code
- Unemp. Ins. Code, § 1755Printed as Section 7171 of the Government Code
- Unemp. Ins. Code, § 1785Printed as Section 7171 of the Government Code
- Unemp. Ins. Code, § 1815Printed as Section 7171 of the Government Code
- Unemp. Ins. Code, § 1852Printed as Section 7171 of the Government Code
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.