California · Government Code

GOV §7150.5: “Agency” means: (a) The Director of Employment Development with respect to a state tax lien created under Section 1703 of the Unemployment Insurance Code.

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“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.

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