{"code":"CCP","codeName":"Code of Civil Procedure","section":"688.050","citation":"Code Civ. Proc., § 688.050","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"PART 2. OF CIVIL ACTIONS [307. - 1062.34.]","url":"https://blackletter.si/code-of-civil-procedure/part-2"},{"name":"TITLE 9. ENFORCEMENT OF JUDGMENTS [680.010. - 724.260.]","url":"https://blackletter.si/code-of-civil-procedure/part-2/title-9"},{"name":"DIVISION 1. DEFINITIONS AND GENERAL PROVISIONS [680.010. - 694.090.]","url":"https://blackletter.si/code-of-civil-procedure/part-2/title-9/division-1"},{"name":"CHAPTER 8. Enforcement of State Tax Liability [688.010. - 688.110.]","url":"https://blackletter.si/code-of-civil-procedure/part-2/title-9/division-1/chapter-8"},{"name":"ARTICLE 1. Enforcement Pursuant to Warrant or Notice of Levy [688.010. - 688.050.]","url":"https://blackletter.si/code-of-civil-procedure/part-2/title-9/division-1/chapter-8/article-1"}],"history":"Added by Stats. 1982, Ch. 1364, Sec. 2.   Operative July 1, 1983, by Sec. 3 of Ch. 1364.","effective":null,"html":"<p>For the purpose of applying Section <a href=\"/ccp/694.080\">694.080</a>, <a href=\"/ccp/703.050\">703.050</a>, or <a href=\"/ccp/703.100\">703.100</a>, the date of creation of a tax lien is the earliest of the following times:</p><p>(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.</p><p>(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.</p><p>(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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/code-of-civil-procedure/enforcement-pursuant-to-warrant-or-notice-of-levy-688-050","source":"California Legislative Information bulk export (pubinfo)"}