Section 7190 Of Article 3. Transitional Provisions From California Government Code >> Division 7. >> Title 1. >> Chapter 14. >> Article 3.
7190
. (a) As used in this section, "preexisting state tax lien"
means a lien:
(1) Created, recorded in any county, or filed with the Secretary
of State, prior to July 1, 1978, pursuant to any of the following
sections as those sections existed prior to July 1, 1978: Section
8048 of the Fish and Game Code, Section 3423 or 3772 of the Public
Resources Code, Section 6757, 6757.5, 7871, 7872, 8991, 8996, 16062,
16063, 18881, 18882.5, 26161, 26161.5, 30322, or 32363 of the Revenue
and Taxation Code, or Section 1703 or 1703.5 of the Unemployment
Insurance Code.
(2) Created, recorded in any county, or filed with the Secretary
of State, prior to January 1, 1980, pursuant to Section 3423 of the
Public Resources Code as that section existed prior to January 1,
1980.
(b) Any preexisting state tax lien, and any rights or causes of
action under such lien, shall continue in full force and effect for a
period of 10 years from the date of creation, last recordation or
filing, or extension thereof and may, within such period of 10 years,
be further extended in the manner provided in Section 7172 and
notice of the lien may be filed pursuant to Section 7173. Upon
recordation or filing of an extension, the preexisting state tax lien
shall have the same effect as state tax liens have under this
chapter. Such extended lien has the same priority it originally had
under the law in effect at the time of its creation or initial
recordation or filing.