California Statutes
§ 7170.5. — 7170.5. (Added by Stats. 1980, Ch. 600.)
California·Code GOV Government Code - GOV·Div. 7.·Title 1. DIVISION 7. MISCELLANEOUS·Ch. 14. CHAPTER 14. State Tax Liens·Art. 2. ARTICLE 2. State Tax Liens
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.
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California § 7170.5. (7170.5. (Added by Stats. 1980, Ch. 600.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 1980, Ch. 600.