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 2 — General Provisions, Section 706.026

(a) The levying officer shall receive and account for all amounts paid by the employer pursuant to Section 706.025 and shall pay the amounts so received over to the person entitled thereto at least once every 30 days.

(b) At least once every two years, the levying officer shall file an accounting with the court, as provided by Section 699.560, for all amounts collected under the earnings withholding order, including costs and interest added to the amount due. Subject to the limitations in subdivision (c) of Section 263, the levying officer may electronically file the accounting with the court, pursuant to Chapter 2 (commencing with Section 263) of Title 4 of Part 1.