Unless the context otherwise requires, the words and phrases defined in this article govern the construction of this chapter.
State Tax LiensDefinitions
Section § 7150
This law section states that the definitions provided in this article should be used to interpret and understand the rest of the chapter unless the context explicitly calls for a different interpretation.
definition interpretation context requirements word meaning
Section § 7150.5
This section clarifies that the term "agency" refers to different state authorities responsible for enforcing various state tax liens. The Director of Employment Development handles tax liens related to unemployment insurance. The Franchise Tax Board deals with tax liens under the Revenue and Taxation Code. The State Board of Equalization manages tax liens under specific sections of the Revenue and Taxation Code related to sales and use taxes, among others. Lastly, the Controller is in charge of tax liens under certain provisions of the Public Resources Code and Revenue and Taxation Code.
“Agency” means:
(a)CA Government Code § 7150.5(a) The Director of Employment Development with respect to a state tax lien created under Section 1703 of the Unemployment Insurance Code.
(b)CA Government Code § 7150.5(b) The Franchise Tax Board with respect to a state tax lien created under Section 19221 of the Revenue and Taxation Code.
(c)CA Government Code § 7150.5(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)CA Government Code § 7150.5(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.
state tax lien Director of Employment Development unemployment insurance taxes
Section § 7151
In this section, a 'bona fide purchaser' is defined the same way as a 'protected purchaser' under another law, specifically Section 8303 of the Commercial Code.
“Bona fide purchaser” has the same meaning as “protected purchaser” as defined in Section 8303 of the Commercial Code.
bona fide purchaser protected purchaser Section 8303
Section § 7152
This section states that the term “Buyer in ordinary course of business” is defined the same way here as it is in the Commercial Code, specifically paragraph (9) of Section 1201. Essentially, it's referencing established definitions without creating a new one.
“Buyer in ordinary course of business” has the same meaning as defined in paragraph (9) of subdivision (b) of Section 1201 of the Commercial Code.
buyer in ordinary course definition referral Commercial Code
Section § 7153
This law section states that the term “chattel paper” is defined the same way as it is in another part of the law, specifically Section 9102 of the Commercial Code.
“Chattel paper” has the same meaning as defined in paragraph (11) of subdivision (a) of Section 9102 of the Commercial Code.
chattel paper definition Commercial Code 9102 California Commercial Code
Section § 7154
In this section, a 'deposit account' refers to the definition given in another part of California's Commercial Code. Essentially, it's pointing you to look at a different code to understand what counts as a deposit account.
“Deposit account” has the same meaning as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code.
deposit account definition Commercial Code reference Section 9102
Section § 7155
This section defines the term 'duly negotiated' as having the same meaning as it does in Section 7501 of the Commercial Code. Essentially, it refers to the proper transfer of certain financial instruments, like checks or drafts.
“Duly negotiated” has the same meaning as defined in Section 7501 of the Commercial Code.
duly negotiated transfer of financial instruments Section 7501
Section § 7156
This section simply states that the term "holder in due course" should be understood as it is defined in another part of the law, specifically Section 3302 of the Commercial Code.
“Holder in due course” has the same meaning as defined in Section 3302 of the Commercial Code.
holder in due course Commercial Code Section 3302
Section § 7157
This law section defines the term 'Instrument' by referring to its meaning in another specific part of the law, specifically in Section 9102 of the Commercial Code.
“Instrument” has the same meaning as defined in paragraph (47) of subdivision (a) of Section 9102 of the Commercial Code.
instrument definition Commercial Code reference paragraph 47 definition
Section § 7158
This section states that 'personal property' covers both physical items you can touch, like a car, and non-physical items you can't touch, such as stocks or intellectual property.
“Personal property” includes both tangible and intangible personal property.
personal property tangible property intangible property
Section § 7159
This section refers to a term called "purchase money security interest." It states that the meaning of this term is the same as how it's defined in another law, specifically Section 9103 of the Commercial Code. Essentially, it points you to another law for more detailed information about what this term means.
“Purchase money security interest” has the same meaning as defined in Section 9103 of the Commercial Code.
purchase money security interest definition reference to Commercial Code
Section § 7160
This law states that when referring to "real property," it includes not just the physical land or buildings but also any rights associated with that property.
“Real property” includes any rights in real property.
real property rights property rights land ownership
Section § 7161
This section basically says that the term "security" is defined the same way as it is in another part of the law, specifically Section 8102 of the Commercial Code.
“Security” has the same meaning as defined in Section 8102 of the Commercial Code.
security definition Commercial Code Section 8102
Section § 7162
A "state tax lien" refers to a legal claim that the state can place on your property if you owe specific types of unpaid taxes or fees. This claim can arise from various codes related to fish and game, public resources, revenue and taxation, and unemployment insurance.
“State tax lien” means a lien created pursuant to Section 8048 of the Fish and Game Code, Section 3423 or 3772 of the Public Resources Code, Section 6757, 7872, 8996, 13610, 16063, 16810, 19221, 30322, 32363, or 38532 of the Revenue and Taxation Code, or Section 1703 of the Unemployment Insurance Code.
state tax lien property claim Fish and Game Code
Section § 7163
This section simply defines the word “tax” as a situation where someone owes money to the state because a state tax lien has been placed on them. A lien is a legal claim against their property because of this debt.
“Tax” means a liability for which a state tax lien has been created.
tax liability state tax lien property claim
