California Codes, Code of Civil Procedure - CCP, Part 2 — Of Civil Actions, Title 9 — Enforcement of Judgments, Division 1 — Definitions and General Provisions, Chapter 8 — Enforcement of State Tax Liability, Article 1 — Enforcement Pursuant to Warrant or Notice of Levy, Section 688.050
For the purpose of applying Section 694.080, 703.050, or 703.100, the date of creation of a tax lien is the earliest of the following times:
(a) The time when a notice of state tax lien is recorded or filed pursuant to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(b) The time when the property is levied upon pursuant to a warrant or notice of levy or notice to withhold issued by the state or by a department or agency of the state.
(c) The time when any other act is performed that creates or perfects a lien on specific property as distinguished from a lien on the debtor’s property generally.
Notes
Sets the creation date of a state tax lien, for the referenced priority rules, as the earliest of recording or filing a state tax-lien notice, levying under a state warrant or levy or withholding notice, or another act that creates or perfects a lien on specific property rather than the debtor’s property generally.
Use as reference
Lexinter.net | California Code, Code of Civil Procedure - CCP § 688.050 | https://laws.lexinter.net/codes/california/code-of-civil-procedure/part-2/title-9/division-1/chapter-8/article-1/section-688-050