CA Gov't Code Section 7150.5

“Agency” means:

(a)

The Department of Fish and Game with respect to a state tax lien created under Section 8048 of the Fish and Game Code.

(b)

The Director of Employment Development with respect to a state tax lien created under Section 1703 of the Unemployment Insurance Code.

(c)

The Franchise Tax Board with respect to a state tax lien created under Section 19221 of the Revenue and Taxation Code.

(d)

The State Board of Equalization with respect to a state tax lien created under Section 6757, 8996, 30322, 32363, or 38532 of the Revenue and Taxation Code.

(e)

The Controller with respect to a state tax lien created under Section 3423 or 3772 of the Public Resources Code or Section 7872 or 16063 of the Revenue and Taxation Code.