2005 California Revenue and Taxation Code Sections 30321-30322 Article 2. Priority and Lien of Tax

30321.  The amounts required to be paid by any person under this
part together with interest and penalties shall be satisfied first in
any of the following cases:
   (a) Whenever the person is insolvent.
   (b) Whenever the person makes a voluntary assignment of his
assets.
   (c) Whenever the estate of the person in the hands of executors,
administrators, or heirs is insufficient to pay all the debts due
from the deceased.
   (d) Whenever the estate and effects of an absconding, concealed,
or absent person required to pay any amount under this part are
levied upon by process of law.
   This section 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 this section shall be
subordinate to the preferences given to claims for personal services
by Sections 1204 and 1206 of the Code of Civil Procedure.
30322.  (a) If any person fails to pay any amount imposed under this
part at the time that it becomes due and payable, the amount
thereof, including penalties and interest, together with any costs in
addition thereto, shall thereupon be a perfected and enforceable
state tax lien.  Such a lien is subject to Chapter 14 (commencing
with Section 7150) of Division 7 of Title 1 of the Government Code.
   (b) For the purpose of this section, amounts are "due and payable"
on the following dates:
   (1) For amounts disclosed on a return received by the board before
the date the return is delinquent, the date the return would have
been delinquent;
   (2) For amounts disclosed on a return filed on or after the date
the return is delinquent, the date the return is received by the
board;
   (3) For amounts determined under Section 30241 (pertaining to
jeopardy assessments), the date the notice of the board's finding is
mailed or issued;
   (4) For all other amounts, the date the assessment is final.