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 706.074
(a) The state may itself issue a withholding order for taxes under this section to collect a state tax liability. The order shall specify the total amount required to be withheld pursuant to the order (unpaid tax liability including any penalties, accrued interest, and costs).
(b) Unless a lesser amount is specified in the order, the amount to be withheld by the employer each pay period pursuant to an order issued under this section is the amount required to be withheld under Section 1673(a) of Title 15 of the United States Code, and is not subject to the exception provided in Section 1673(b) of Title 15 of the United States Code.
Notes
Allows the state to issue its own withholding order for taxes to collect a state tax liability, specifying the total unpaid liability including penalties, accrued interest, and costs. Unless the order states a lower amount, the employer must withhold each pay period the amount required by the cited federal provision, without applying the stated federal exception.
Use as reference
Lexinter.net | California Code, Code of Civil Procedure - CCP § 706.074 | https://laws.lexinter.net/codes/california/code-of-civil-procedure/part-2/title-9/division-2/chapter-5/article-4/section-706-074