Article 1. Definitions of California Government Code >> Division 7. >> Title 1. >> Chapter 14. >> Article 1.

Unless the context otherwise requires, the words and phrases defined in this article govern the construction of this chapter.

"Agency" means:
  (a) The Department of Fish and Game with respect to a state tax lien created under Section 8048 of the Fish and Game Code.
  (b) The Director of Employment Development with respect to a state tax lien created under Section 1703 of the Unemployment Insurance Code.
  (c) The Franchise Tax Board with respect to a state tax lien created under Section 19221 of the Revenue and Taxation Code.
  (d) 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.
  (e) 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.

"Bona fide purchaser" has the same meaning as "protected purchaser" as defined in Section 8303 of the Commercial Code.

"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.

"Chattel paper" has the same meaning as defined in paragraph (11) of subdivision (a) of Section 9102 of the Commercial Code.

"Deposit account" has the same meaning as defined in paragraph (29) of subdivision (a) of Section 9102 of the Commercial Code.

"Duly negotiated" has the same meaning as defined in Section 7501 of the Commercial Code.

"Holder in due course" has the same meaning as defined in Section 3302 of the Commercial Code.

"Instrument" has the same meaning as defined in paragraph (47) of subdivision (a) of Section 9102 of the Commercial Code.

"Personal property" includes both tangible and intangible personal property.

"Purchase money security interest" has the same meaning as defined in Section 9103 of the Commercial Code.

"Real property" includes any rights in real property.

"Security" has the same meaning as defined in Section 8102 of the Commerical Code.

"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.

"Tax" means a liability for which a state tax lien has been created.

"Taxpayer" means the person liable for the tax.