{"data":{"id":"us-ca/gov-7150.5","jurisdiction":"us-ca","citation":"GOV § 7150.5","heading":"","body":"“Agency” means:\n(a) The Director of Employment Development with respect to a state tax lien created under Section 1703 of the Unemployment Insurance Code.\n(b) The Franchise Tax Board with respect to a state tax lien created under Section 19221 of the Revenue and Taxation Code.\n(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.\n(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.","path":["Government Code - GOV","TITLE 1. GENERAL [100. - 7931.000.]","DIVISION 7. MISCELLANEOUS [6000. - 7599.200.]","CHAPTER 14. State Tax Liens [7150. - 7191.]","ARTICLE 1. Definitions [7150. - 7164.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"ad45f1a7201dcc128731a987f6cecf8c5e8211707ccac5834971a85d3a0ad56b","source_id":"us-ca","stale":false,"prev":"us-ca/gov-7150","next":"us-ca/gov-7151"},"notice":"GroundRules: Original legal text. Not legal advice."}