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Unless the Secretary of State has notice of an action pending relative thereto, he may remove from the files and destroy the certificate or notice of state tax lien one year after the lapse of the certificate or notice or one year after the filing of a certificate of release, whichever is earlier. A certificate of release, partial release, subordination or continuation may be removed from the files and destroyed at the same time that the certificate or notice of state tax lien to which it relates is removed from the files and destroyed.
Cite this article: FindLaw.com - California Code, Government Code - GOV § 7225 - last updated January 01, 2019 | https://codes.findlaw.com/ca/government-code/gov-sect-7225/
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