California
Government Code – GOV § 7162
“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 .