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Section 7224 Of Chapter 14.5. Registration Of State Tax Liens From California Government Code >> Division 7. >> Title 1. >> Chapter 14.5.
7224
. (a) A filed certificate or notice of state tax lien is
effective for a period of 10 years from the date of filing. The
effectiveness of the filed certificate of state tax lien lapses on
the expiration of such 10-year period unless a certificate of
continuation is filed prior to such lapse.
(b) A certificate of continuation may be filed within six months prior to the end of the 10-year period. Upon timely filing of the certificate of continuation, the effectiveness of the original certificate of state tax lien is continued for 10 years from the time when it would otherwise have lapsed, whereupon it lapses in the same manner as provided in subdivision (a) unless another certificate of continuation is filed prior to such lapse. Succeeding certificates of continuation may be filed in the same manner to continue the effectiveness of the original certificate of state tax lien.
(b) A certificate of continuation may be filed within six months prior to the end of the 10-year period. Upon timely filing of the certificate of continuation, the effectiveness of the original certificate of state tax lien is continued for 10 years from the time when it would otherwise have lapsed, whereupon it lapses in the same manner as provided in subdivision (a) unless another certificate of continuation is filed prior to such lapse. Succeeding certificates of continuation may be filed in the same manner to continue the effectiveness of the original certificate of state tax lien.
