California Government Code

§ 7170.5

GOV § 7170.5Div. 7 · Title 1 · Ch. 14 · Art. 2

Statute text

Notwithstanding Section 7170, as between competing state tax liens or as between a state tax lien and a federal lien described in Section 2100 of the Code of Civil Procedure, the lien that first comes into existence has priority over the lien that later comes into existence; and this priority is not affected by the recording or filing pursuant to Section 7171 or pursuant to Title 7 (commencing with Section 2100) of Part 4 of the Code of Civil Procedure, of a notice of either or both of the liens.

Legislative history

Added by Stats. 1980, Ch. 600.