California § 7170.5 - Notwithstanding Section 7170, as between competing state tax liens or as between
Full text of California Public Contract Code - PCC § 7170.5 — Notwithstanding Section 7170, as between competing state tax liens or as between, with citation guidance and answers to common questions.
§ 7170.5. Notwithstanding Section 7170, as between competing state tax liens or as between
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.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 7170.5
What does Public Contract Code - PCC § 7170.5 cover?
Section 7170.5 ("Notwithstanding Section 7170, as between competing state tax liens or as between") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 7170.5?
A common citation format is "Public Contract Code - PCC § 7170.5" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 7170.5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.