DIVISION 3.5. COSTS IN CIVIL ACTIONS RESULTING FROM ADMINISTRATIVE PROCEEDINGS 800›PART 9. LAKE DAVIS NORTHERN PIKE ERADICATION PROJECT RELIEF ACCOUNT 998-998.3›CHAPTER 13. Dental Discrimination 7120›ARTICLE 2. State Tax Liens 7170-7174
§ 7170.5
California Government Code · 2026-09 edition · updated 2026-09-27 · California
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.
(Added by Stats. 1980, Ch. 600.)
Get a plain-English answer with a citation back to this text.
Ask AI about this code