Cal. CCP § 688.050
This is the official text of Cal. CCP § 688.050, part of California’s Code of Civil Procedure — sets the procedural rules for civil lawsuits in California courts, including filing deadlines, discovery, and judgments.
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Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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