§ 706.070 Definitions

Codes > California Code of Civil Procedure > Part 2 > Title 9 > 706.070

§ 706.070. Definitions

    As used in this article:

    (a) “State” means the State of California and includes any officer, department, board, or agency thereof.

    (b) “State tax liability” means an amount for which the state has a state tax lien as defined in Section 7162 of the Government Code excluding a state tax lien created pursuant to the Fish and Game Code.