Cal. GOV § 7170.5
This is the official text of Cal. GOV § 7170.5, part of California’s Government Code — covers the structure and operation of state and local government, including public employment and public records.
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Official statutory text
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.
Status: in_force · Read it on the official government site
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