{"data":{"id":"us-ca/ccp-688.050","jurisdiction":"us-ca","citation":"CCP § 688.050","heading":"","body":"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:\n(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.\n(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.\n(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.","path":["Code of Civil Procedure - CCP","PART 2. OF CIVIL ACTIONS [307. - 1062.34.]","TITLE 9. ENFORCEMENT OF JUDGMENTS [680.010. - 724.260.]","DIVISION 1. DEFINITIONS AND GENERAL PROVISIONS [680.010. - 694.090.]","CHAPTER 8. Enforcement of State Tax Liability [688.010. - 688.110.]","ARTICLE 1. Enforcement Pursuant to Warrant or Notice of Levy [688.010. - 688.050.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"3232aa3cae0a42ffb7920d811a61db1d4e08a56c094d8b000cdaa70e09ee08d8","source_id":"us-ca","stale":false,"prev":"us-ca/ccp-688.040","next":"us-ca/ccp-688.110"},"notice":"GroundRules: Original legal text. Not legal advice."}