California Codes, Code of Civil Procedure - CCP, Part 2 — Of Civil Actions, Title 9 — Enforcement of Judgments, Division 2 — Enforcement of Money Judgments, Chapter 5 — Wage Garnishment, Article 4 — Earnings Withholding Order for Taxes, Section 706.082
No review of the taxpayer’s tax liability shall be permitted in any court proceedings under this chapter.
Notes
Prohibits any court proceeding conducted under this wage-withholding chapter from reviewing the taxpayer's underlying tax liability. The restriction concerns review of the tax liability itself, so proceedings under the chapter may not be used as a forum to reconsider whether that liability is valid or correctly imposed.
Use as reference
Lexinter.net | California Code, Code of Civil Procedure - CCP § 706.082 | https://laws.lexinter.net/codes/california/code-of-civil-procedure/part-2/title-9/division-2/chapter-5/article-4/section-706-082