TITLE 1. GENERAL 100-7931.000›DIVISION 7. MISCELLANEOUS 6000-7599.200›CHAPTER 14. State Tax Liens 7150-7191›ARTICLE 1. Definitions 7150-7164
§ 7163
California Government Code · 2026-09 edition · updated 2026-10-03 · California
“Tax” means a liability for which a state tax lien has been created.
(Added by Stats. 1980, Ch. 600.)
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