PART 2. OF CIVIL ACTIONS 307-1062.34›TITLE 9. ENFORCEMENT OF JUDGMENTS 680.010-724.260›DIVISION 1. DEFINITIONS AND GENERAL PROVISIONS 680.010-694.090›CHAPTER 8. Enforcement of State Tax Liability 688.010-688.110›ARTICLE 1. Enforcement Pursuant to Warrant or Notice of Levy 688.010-688.050
§ 688.050
California Code of Civil Procedure · 2026-09 edition · updated 2026-10-03 · California
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.
(Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.)
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