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DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION 100-4751›PART 1. UNEMPLOYMENT COMPENSATION 100-2129›CHAPTER 7. Collections 1701-1900›ARTICLE 1. Priority and Lien of Tax 1701-1703

§ 1702

California Unemployment Insurance Code · 2018-11 edition · updated 2026-10-04 · California

Section 1701 does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code. The preference given to the state by Section 1701 is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.

(Amended by Stats. 1980, Ch. 600, Sec. 63.)

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