California Statutes
§ 7170.5. — 7170.5. (Added by Stats. 1980, Ch. 600.)
California § 7170.5.
JurisdictionCalifornia
Code GOVGovernment Code - GOV
Div.7.
Title 1.DIVISION 7. MISCELLANEOUS
Ch. 14.CHAPTER 14. State Tax Liens
Art. 2.ARTICLE 2. State Tax Liens
This text of California § 7170.5. (7170.5. (Added by Stats. 1980, Ch. 600.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Cal. Government Code - GOV Code § 7170.5. (2026).
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.
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Legislative History
Added by Stats. 1980, Ch. 600.
Nearby Sections
2
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California § 7170.5., Counsel Stack Legal Research, https://law.counselstack.com/statute/ca/GOV/7170.5..