California Legal Codes and Statutes

§ 7150.5

Amended by Stats. 2017, Ch. 26, Sec. 58. (SB 92) Effective June 27, 2017.

“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.

Cite this section

Cal. Gov. Code § 7150.5 (2026)
https://ca.codecond.com/codes/gov/title-1-general/division-7-miscellaneous/chapter-14-state-tax-liens/article-1-definitions/section-7150.5

Other sections in Article 1 - Definitions

§ 7150§ 7150.5§ 7151§ 7152§ 7153§ 7154§ 7155§ 7156§ 7157§ 7158§ 7159§ 7160§ 7161§ 7162§ 7163§ 7164

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 15, 2026.