§ 688.050
119 words·~1 min read·
/ca/code-of-civil-procedure/688-050·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.