Statute · California Code of Civil Procedure
Cal. Civ. Proc. Code § 688.050 — Enforcement Pursuant to Warrant or Notice of Levy
Cal. Civ. Proc. Code § 688.050
- Type
- Statute
- Source
- California Code of Civil Procedure
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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:
Citator
Cal. Civ. Proc. Code § 688.050 — Enforcement Pursuant to Warrant or Notice of Levy is in force in the current edition of the Code, and nothing recorded condemns it.
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.