“Agency” means:

1. (a) The Director of Employment Development with respect to a state tax lien created under Section 1703 of the Unemployment Insurance Code.
2. (b) The Franchise Tax Board with respect to a state tax lien created under Section 19221 of the Revenue and Taxation Code.
3. (c) 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.
4. (d) 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.