§ 7162 State Tax Lien Definition

Government Code·California

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Key Takeaways

•A state tax lien is a legal claim the government puts on your stuff if you owe them money.
•This can happen for different reasons, like not paying taxes or unemployment insurance.
•The government can take your property or money to pay off what you owe.

Example

You didn't pay your taxes for a few years.

The government can put a lien on your house or car. This means they can take it and sell it to get the money you owe them.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source

View on CA.gov

§ 7162 State Tax Lien Definition

“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.)

Last verified: January 22, 2026

Key Terms

insurance state tax lien property claim employment game code public resources code taxation code

References

Official text at leginfo.legislature.ca.gov
California Legislature. Government Code. Section 7162.

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Key Takeaways

Example

Key Terms

Related Statutes

References