Section 7170.5.

Cal. Government Code - GOV § 7170.5.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
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.

References

referencesCal. Government Code - GOV § 7170.
referencesCal. Government Code - GOV § 2100.
referencesCal. Government Code - GOV § 7171.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements