California Code of Civil Procedure 688.050 – For the purpose of applying Section 694.080, 703.050, or 703.100, the …
Current as of: 2024 | Check for updates
|
Other versions
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.
Terms Used In California Code of Civil Procedure 688.050
- debtor: means the debtor from whom the liability is sought to be collected. See California Code of Civil Procedure 688.040
- Lien: A claim against real or personal property in satisfaction of a debt.
- Property: includes both personal and real property. See California Code of Civil Procedure 17
- State: includes the District of Columbia and the territories when applied to the different parts of the United States, and the words "United States" may include the district and territories. See California Code of Civil Procedure 17
(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.
(Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.)