Section 7171 Of Article 2. State Tax Liens From California Government Code >> Division 7. >> Title 1. >> Chapter 14. >> Article 2.
7171
. (a) With respect to real property, at any time after creation
of a state tax lien, the agency may record in the office of the
county recorder of the county in which the real property is located a
notice of state tax lien.
(b) With respect to personal property, at any time after creation
of a state tax lien, the agency may file a notice of state tax lien
with the Secretary of State pursuant to Chapter 14.5 (commencing with
Section 7220).
(c) (1) The notice of state tax lien recorded or filed pursuant to
subdivision (a) or (b) shall include all of the following:
(A) The name and last known address of the taxpayer.
(B) The name of the agency giving notice of the lien.
(C) The amount of the unpaid tax.
(D) A statement that the amount of the unpaid tax is a lien on all
real or personal property and rights to that property, including all
after-acquired property and rights to property, belonging to the
taxpayer.
(E) A statement that the agency has complied with all of the
provisions of the applicable law for determining and assessing the
tax.
(2) Notwithstanding paragraph (4) of subdivision (b) of Section
27390, the transmission, filing, recording, and indexing of notices
of state tax liens recorded or filed pursuant to subdivision (a) or
(b), and all documents that relate to or affect those liens,
including, but not limited to, a release, an extension, or a
subordination, by electronic or magnetic means using computerized
data processing, telecommunications, the other similar information
technologies available to the filing offices shall be permitted. A
facsimile signature that complies with the requirements of paragraph
(2) of subdivision (b) of Section 27201 shall be accepted on any
document relating to a state tax lien filed or recorded pursuant to
this paragraph.
(d) If the notice of state tax lien recorded in any county
reflects an out-of-state address as the last known address of the
taxpayer, the agency shall pay the fees required by Sections 27361,
27361.2, 27361.4, and 27361.8.
(e) The agency recording a notice of state tax lien pursuant to
subdivision (d) may collect from the taxpayer, in any manner provided
by law for the collection of the tax, the cost of recording.