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.
Chapter 14.5Registration of State Tax Liens
Section § 7220
This law states that the state can file a notice for a tax lien with the Secretary of State's office. This is allowed when certain tax laws or Section 7171 give the go-ahead.
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Section § 7221
This law section explains that the notice for a state tax lien must include the specific information detailed in another section, specifically subdivision (c) of Section 7171.
The notice of state tax lien shall set forth the matters required by subdivision (c) of Section 7171.
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Section § 7222
The Secretary of State must treat the notice like a financing statement under the rules of Section 9519 of the Commercial Code. This means marking, holding, and indexing it in the same way.
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.
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Section § 7223
If a state tax lien has been filed and is still active, certain certificates can be filed with the Secretary of State to adjust the lien. These can be a certificate of release, meaning the lien is removed; a partial release, which only removes part of the lien; or subordination, which changes the lien's priority.
The Secretary of State handles these certificates similarly to how termination or release of collateral statements are treated under the Uniform Commercial Code. This involves marking, holding, and indexing them appropriately.
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)CA Government Code § 7223(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)CA Government Code § 7223(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.
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Section § 7224
This law says that a state tax lien certificate is valid for 10 years from when it’s filed. To keep it valid longer, a continuation certificate must be filed within six months before the 10-year period ends.
If you file the continuation on time, the lien stays in effect for another 10 years. You can keep filing continuation certificates in this way to extend the lien's validity.
(a)CA Government 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)CA Government Code § 7224(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.
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Section § 7225
This law says that the Secretary of State can dispose of state tax lien documents after a certain period, as long as there isn’t any legal action ongoing about them. Specifically, the documents can be destroyed one year after the tax lien expires or one year after release papers are filed, whichever happens first. Any related documents, like those showing partial release or continuation, can also be destroyed along with the main tax lien document.
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.
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Section § 7226
If someone asks, the Secretary of State will provide a certificate that confirms if any state tax lien certificate or notice is on file for a specific person. This certificate will show the date and time of each filing.
The Secretary of State will also supply a copy of any such certificate or notice if requested. This service is part of a larger combined certificate process, and there are specific fees involved as outlined in the Commercial Code.
(a)CA Government Code § 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)CA Government Code § 7226(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.
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Section § 7227
In California, there is no cost to file certain tax-related documents, like notices of state tax liens and certificates for partial release, subordination, or continuation. However, if you want to file a certificate of release, there's usually a $2 fee. But, if the tax lien was filed by mistake, the release is free as long as this mistake is stated on the release document.
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.
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Section § 7228
This law says that when the term “state tax” is mentioned, it also covers any local taxes that a state agency handles or collects.
As used in this chapter, “state tax” includes a local tax which is administered or collected by a state agency.
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Section § 7229
This law allows the Secretary of State to create rules and regulations to support the enforcement and implementation of the chapter this section refers to.
The Secretary of State may adopt regulations relating to this chapter.
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