7162. '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.(Amended by Stats. 2003, Ch. 185, Sec. 3. Effective January 1, 2004.)
California Legal Code