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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.
Cite this article: FindLaw.com - California Code, Government Code - GOV § 7170.5 - last updated January 01, 2019 | https://codes.findlaw.com/ca/government-code/gov-sect-7170-5.html
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