§ 2100.Application of title

Section 2100 opens Title 7 by fencing off what the rest of the title governs. It reaches federal tax liens without qualification, plus one other narrow category: any other federal lien whose notice, under an Act of Congress or a regulation adopted under one, is required or permitted to be filed the same way a federal tax lien notice is filed. That second category exists because Congress has, over the years, extended the same filing mechanics built for tax liens to a handful of other federal claims, and this section pulls those in too, without listing them by name.

What the section leaves out matters as much as what it includes. A lien created by California law, a mechanic's lien or a judgment lien, gets no help from this title; those liens are recorded and indexed under whatever statute created them. The same holds for a federal lien whose enabling law does not tie its filing to the tax-lien procedure. This title is a special-purpose filing statute, not a general clearinghouse for every kind of lien that might touch property in California.