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Section 903 Of Chapter 1. Definitions From California Family Law Code >> Division 4. >> Part 3. >> Chapter 1.

903
. A debt is "incurred" at the following time:
  (a) In the case of a contract, at the time the contract is made.
  (b) In the case of a tort, at the time the tort occurs.
  (c) In other cases, at the time the obligation arises.