Cal. Government Code - GOV § 7150. Section 7150.
Unless the context otherwise requires, the words and phrases defined in this article govern the construction of this chapter.
ARTICLE 1. Definitions [7150. - 7164.]
Cal. Government Code - GOV 1.
in effectCal. Government Code - GOV § 7150.5. 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.
Cal. Government Code - GOV § 7151. Section 7151.
“Bona fide purchaser” has the same meaning as “protected purchaser” as defined in Section 8303 of the Commercial Code.
Cal. Government Code - GOV § 7152. Section 7152.
“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.
Cal. Government Code - GOV § 7153. Section 7153.
“Chattel paper” has the same meaning as defined in paragraph (11) of subdivision (a) of Section 9102 of the Commercial Code.
Cal. Government Code - GOV § 7154. Section 7154.
“Deposit account” has the same meaning as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code.
Cal. Government Code - GOV § 7155. Section 7155.
“Duly negotiated” has the same meaning as defined in Section 7501 of the Commercial Code.
Cal. Government Code - GOV § 7156. Section 7156.
“Holder in due course” has the same meaning as defined in Section 3302 of the Commercial Code.
Cal. Government Code - GOV § 7157. Section 7157.
“Instrument” has the same meaning as defined in paragraph (47) of subdivision (a) of Section 9102 of the Commercial Code.
Cal. Government Code - GOV § 7158. Section 7158.
“Personal property” includes both tangible and intangible personal property.
Cal. Government Code - GOV § 7159. Section 7159.
“Purchase money security interest” has the same meaning as defined in Section 9103 of the Commercial Code.
Cal. Government Code - GOV § 7160. Section 7160.
“Real property” includes any rights in real property.
Cal. Government Code - GOV § 7161. Section 7161.
“Security” has the same meaning as defined in Section 8102 of the Commercial Code.
Cal. Government Code - GOV § 7162. Section 7162.
“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.
Cal. Government Code - GOV § 7163. Section 7163.
“Tax” means a liability for which a state tax lien has been created.
Cal. Government Code - GOV § 7164. Section 7164.
“Taxpayer” means the person liable for the tax.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026