Sections
13 entriesSection 706.070Defines “state” as California and its officers, departments, boards, and agencies, and “state tax liability” as amounts subject to specified tax liens,…Section 706.071Limits the state's collection of state tax liability from employee earnings by requiring any levy on earnings held by an employer to…Section 706.072Defines a withholding order for taxes as an earnings withholding order collecting state tax liability and permits issuance only when liability appears…Section 706.073Requires the chapter’s procedures and proceedings to govern withholding orders for taxes except where the article provides otherwise. For applying those rules…Section 706.074Allows the state to issue its own withholding order for taxes to collect a state tax liability, specifying the total unpaid liability…Section 706.075Requires the state to give an employer a tax-withholding order and notice, which the employer must deliver within 10 days, immediately for…Section 706.076Allows the state to seek a court tax-withholding order above limits after serving the taxpayer; hearing notice must precede hearing by at…Section 706.077Requires an employer served with a tax withholding order to follow it and stop withholding under any earlier earnings withholding order, except…Section 706.078Prohibits withholding under a tax order from pay periods ending before the 10th day after service, except a jeopardy order may reach…Section 706.080Allows the state to serve a tax withholding order or related document by prepaid first-class mail or an authorized state employee. Service…Section 706.081Allows the state to prescribe the form of orders, notices, and other documents required for tax withholding under the chapter, except the…Section 706.082Prohibits any court proceeding conducted under this wage-withholding chapter from reviewing the taxpayer's underlying tax liability. The restriction concerns review of the…Section 706.084Defines a warrant, levy notice, or notice or order to withhold served on an employer to enforce an employee’s state tax liability…