{"data":{"id":"us-ca/gov-7170.5","jurisdiction":"us-ca","citation":"GOV § 7170.5","heading":"","body":"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.","path":["Government Code - GOV","TITLE 1. GENERAL [100. - 7931.000.]","DIVISION 7. MISCELLANEOUS [6000. - 7599.200.]","CHAPTER 14. State Tax Liens [7150. - 7191.]","ARTICLE 2. State Tax Liens [7170. - 7174.]"],"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":"3daef568bea0baac001846ce5fecb85bac38d4efde502b4eccf7d72622d5fed3","source_id":"us-ca","stale":false,"prev":"us-ca/gov-7170","next":"us-ca/gov-7171"},"notice":"GroundRules: Original legal text. Not legal advice."}