California Codes, Code of Civil Procedure - CCP, Part 2 — Of Civil Actions, Title 9 — Enforcement of Judgments, Division 1 — Definitions and General Provisions, Chapter 8 — Enforcement of State Tax Liability, Article 1 — Enforcement Pursuant to Warrant or Notice of Levy, Section 688.010
A proceeding for the purpose of the remedies provided under this article is a limited civil case if (a) the amount of liability sought to be collected does not exceed the maximum amount in controversy for a limited civil case provided in Section 85, and (b) the legality of the liability being enforced is not contested by the person against whom enforcement is sought.
Notes
Defines a proceeding for the article’s remedies as a limited civil case only when the liability sought does not exceed the statutory maximum amount in controversy for a limited civil case and the person against whom enforcement is sought does not contest the legality of the liability.
Use as reference
Lexinter.net | California Code, Code of Civil Procedure - CCP § 688.010 | https://laws.lexinter.net/codes/california/code-of-civil-procedure/part-2/title-9/division-1/chapter-8/article-1/section-688-010