State Tax LiensTransitional Provisions

Section § 7190

Explanation

This law defines what a 'preexisting state tax lien' means. It refers to liens created or recorded before certain dates and under specific code sections. For liens created before July 1, 1978, or January 1, 1980, they are noted to still be valid.

These liens remain effective for 10 years from when they were created, last recorded or extended, but can be extended further within that time. Extensions are done according to procedures in another section. Extended liens keep their original priority status as when they were first created.

(a)CA Government Code § 7190(a) As used in this section, “preexisting state tax lien” means a lien:
(1)CA Government Code § 7190(a)(1) Created, recorded in any county, or filed with the Secretary of State, prior to July 1, 1978, pursuant to any of the following sections as those sections existed prior to July 1, 1978: Section 8048 of the Fish and Game Code, Section 3423 or 3772 of the Public Resources Code, Section 6757, 6757.5, 7871, 7872, 8991, 8996, 16062, 16063, 18881, 18882.5, 26161, 26161.5, 30322, or 32363 of the Revenue and Taxation Code, or Section 1703 or 1703.5 of the Unemployment Insurance Code.
(2)CA Government Code § 7190(a)(2) Created, recorded in any county, or filed with the Secretary of State, prior to January 1, 1980, pursuant to Section 3423 of the Public Resources Code as that section existed prior to January 1, 1980.
(b)CA Government Code § 7190(b) Any preexisting state tax lien, and any rights or causes of action under such lien, shall continue in full force and effect for a period of 10 years from the date of creation, last recordation or filing, or extension thereof and may, within such period of 10 years, be further extended in the manner provided in Section 7172 and notice of the lien may be filed pursuant to Section 7173. Upon recordation or filing of an extension, the preexisting state tax lien shall have the same effect as state tax liens have under this chapter. Such extended lien has the same priority it originally had under the law in effect at the time of its creation or initial recordation or filing.
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Section § 7191

Explanation

This section states that certain legal rules from older laws are continued here without creating new laws. It also confirms that any liens (legal claims on property) made before 1981 and still active at the end of 1980 remain valid and are now handled by the rules in this section as of January 1, 1981.

This chapter is a restatement and continuation of provisions formerly found in Sections 8048 and 8052 of the Fish and Game Code, Sections 3423, 3423.8, and 3772 of the Public Resources Code, Sections 6757, 6758, 6758.5, 6759, 7872, 7873, 7873.5, 8996, 8997, 8997.5, 16063, 16066, 16067, 18881, 18884, 18884.5, 18885, 26161, 26162, 26162.5, 30322, 30323, 30323.5, 30324, and 32363 of the Revenue and Taxation Code, and Sections 1703, 1704, 1704.5, and 1705 of the Unemployment Insurance Code, and with respect to such provisions is not a new enactment. All liens created pursuant to such provisions, or pursuant to Section 38532 or 38533 of the Revenue and Taxation Code, prior to January 1, 1981, and in effect on December 31, 1980, continue in force and effect and are governed by the provisions of this chapter on and after January 1, 1981.
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