Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2012
Sales And Use Tax Law
CHAPTER 6. COLLECTION OF TAX
Article 4. Priority and Lien of Tax
Lien attaches to equitable interests.—When section 6757 [now repealed] was amended in 1965 to delete "real" as a modifier of property to which the lien attached, the Legislature intended to broaden the scope of lien to "all property." Since an equitable interest is property, the lien under this section embraces it. Wilkinson v. Wilkinson (1976) 51 Cal.App.3d 382.