California § 688.050. 688.050. (Added by Stats. 1982, Ch. 1364, Sec. 2.)

California Statutes

§ 688.050. — 688.050. (Added by Stats. 1982, Ch. 1364, Sec. 2.)

California·Code CCP Code of Civil Procedure - CCP·Div. 1.·Title 9.·Part 2. DIVISION 1. DEFINITIONS AND GENERAL PROVISIONS·Ch. 8. CHAPTER 8. Enforcement of State Tax Liability·Art. 1. ARTICLE 1. Enforcement Pursuant to Warrant or Notice of Levy

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.

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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.

California § 688.050. (688.050. (Added by Stats. 1982, Ch. 1364, Sec. 2.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.