Statute · California Unemployment Insurance Code
Cal. Unemp. Ins. Code § 1702 — Priority and Lien of Tax
Cal. Unemp. Ins. Code § 1702
- Type
- Statute
- Source
- California Unemployment Insurance Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
Section 1701 does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code. The preference given to the state by Section 1701 is subordinate to…
Citator
Cal. Unemp. Ins. Code § 1702 — Priority and Lien of Tax is in force in the current edition of the Code, and nothing recorded condemns it.
Section 1701 does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code. The preference given to the state by Section 1701 is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.