{"code":"GOV","codeName":"Government Code","section":"7170.5","citation":"Gov. Code, § 7170.5","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 1. GENERAL [100. - 7931.000.]","url":"https://blackletter.si/government-code/title-1"},{"name":"DIVISION 7. MISCELLANEOUS [6000. - 7599.200.]","url":"https://blackletter.si/government-code/title-1/division-7"},{"name":"CHAPTER 14. State Tax Liens [7150. - 7191.]","url":"https://blackletter.si/government-code/title-1/division-7/chapter-14"},{"name":"ARTICLE 2. State Tax Liens [7170. - 7174.]","url":"https://blackletter.si/government-code/title-1/division-7/chapter-14/article-2"}],"history":"Added by Stats. 1980, Ch. 600.","effective":null,"html":"<p>Notwithstanding Section <a href=\"/gov/7170\">7170</a>, 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 <a href=\"/gov/7171\">7171</a> 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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/government-code/state-tax-liens-7170-5","source":"California Legislative Information bulk export (pubinfo)"}