California Code, Revenue and Taxation Code - RTC § 20639.5

(b)(1) Any other additional security interest created and perfected with respect to the rights of third persons in the manner provided by law for such type of security interest which the Controller deems necessary to protect the interest of the state with regard to the repayment of postponed amounts by the claimant or the deceased claimant's estate.

(2) On the form supplied by the Controller, the claimant shall obtain the written consent of any legal owner if other than the claimant and the written consent of any junior lienholder. The consent shall be in the form and contain the provisions as prescribed by the Controller, and shall provide for written notice by the legal owner or junior lienholder, or both, to the Controller of the occurrence of a default by the claimant under the terms of an existing security agreement.