Court Services Division Manual / Volume 6 - Civil Management Bureau (CMB) / Manual of Civil Procedure / 6-33/000.00 Tax Collections and Liens / 6-33/300.00 State of California Tax Collections and Tax Liens / 6-33/310.00 Unemployment Insurance Contributions

6-33/310.80 Preferred Labor Claims

6-33/310.70 Warrants for Collection

6-33/320.10 Tax Lien

Claims of the state for delinquent contributions are "subordinate” to preferred labor claims. (UIC 1701, CCP 1204(a)(1), 1206(a))

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