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

Section 6757

6757. Recording certificate; lien. [Repealed by Stats. 1977, Ch. 481, operative July 1, 1978.]

Lien attaches to equitable interests.—When section 6757 [now repealed] was amended in 1965 to delete "real" as a modifier of property to which the lien attached, the Legislature intended to broaden the scope of lien to "all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.