2011 California Code
Code of Civil Procedure
PART 2. OF CIVIL ACTIONS [307 - 1062.20]
ARTICLE 1. Enforcement Pursuant to Warrant or Notice of Levy
Section 688.050
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.)
Disclaimer: These codes may not be the most recent version. California may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
