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.
Cal. Gov. Code § 7220
Registration of State Tax Liens
Amended by Stats. 1980, Ch. 600.
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.