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HomeGovernment CodeDiv. 7Ch. 14Art. 3§ 7191 Tax And Lien Continuation

§ 7191 Tax And Lien Continuation

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 7191 Tax And Lien Continuation

Key Takeaways

  • •This law combines old rules from different places into one chapter.
  • •It doesn’t create new rules—it just reorganizes old ones.
  • •Any old debts or claims from before 1981 still count under this law.
  • •The law started being used in 1981.

Example

Imagine you owed money to the government for taxes before 1981.

Even though the rules were moved to this new chapter, you still have to pay what you owed. The law keeps old debts active.

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

Official Source
View on CA.gov

§ 7191 Tax And Lien Continuation

This chapter is a restatement and continuation of provisions formerly found in Sections 8048 and 8052 of the Fish and Game Code, Sections 3423, 3423.8, and 3772 of the Public Resources Code, Sections 6757, 6758, 6758.5, 6759, 7872, 7873, 7873.5, 8996, 8997, 8997.5, 16063, 16066, 16067, 18881, 18884, 18884.5, 18885, 26161, 26162, 26162.5, 30322, 30323, 30323.5, 30324, and 32363 of the Revenue and Taxation Code, and Sections 1703, 1704, 1704.5, and 1705 of the Unemployment Insurance Code, and with respect to such provisions is not a new enactment. All liens created pursuant to such provisions, or pursuant to Section 38532 or 38533 of the Revenue and Taxation Code, prior to January 1, 1981, and in effect on December 31, 1980, continue in force and effect and are governed by the provisions of this chapter on and after January 1, 1981. (Added by Stats. 1980, Ch. 600.)

Last verified: January 22, 2026

Key Terms

liensinsuranceclaimemploymenttaxestaxation codegame codepublic resources code

Related Statutes

  • § 7162 State Tax Lien Definition
  • § 7190 Preexisting State Tax Liens
  • § 7150.5 Tax Lien Agencies Defined
  • § 19831 Nonpermanent Employee Benefits Fund
  • § 19878 Disability Benefits Definitions

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 7191.
View Official Source