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 706.077
(a) Subject to subdivision (b), an employer upon whom a withholding order for taxes is served shall withhold and pay over earnings of the employee pursuant to such order and shall cease to withhold earnings pursuant to any prior earnings withholding order except that a withholding order for support shall be given priority as provided in Section 706.030. When an employer is required to cease withholding earnings pursuant to an earlier earnings withholding order, the employer shall notify the levying officer who served the earlier earnings withholding order that a supervening withholding order for taxes is in effect.
(b) An employer shall not withhold earnings of an employee pursuant to a withholding order for taxes if a prior withholding order for taxes is in effect, and, in such case, the subsequent withholding order for taxes is ineffective.
Notes
Requires an employer served with a tax withholding order to follow it and stop withholding under any earlier earnings withholding order, except that support withholding retains priority, and to notify the earlier levying officer. If an earlier tax withholding order is already in effect, the employer may not withhold under the later tax order, which is ineffective.
Use as reference
Lexinter.net | California Code, Code of Civil Procedure - CCP § 706.077 | https://laws.lexinter.net/codes/california/code-of-civil-procedure/part-2/title-9/division-2/chapter-5/article-4/section-706-077