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 688.040
For the purpose of this article, as used in this title:
(a) “Judgment creditor” or “creditor” means the state or the department or agency of the state seeking to collect the liability.
(b) “Judgment debtor” or “debtor” means the debtor from whom the liability is sought to be collected.
Notes
Defines “judgment creditor” and “creditor” for the article as the state or the state department or agency seeking to collect the liability, and defines “judgment debtor” and “debtor” as the person from whom that liability is sought. The definitions apply only for purposes of the article.
Use as reference
Lexinter.net | California Code, Code of Civil Procedure - CCP § 688.040 | https://laws.lexinter.net/codes/california/code-of-civil-procedure/part-2/title-9/division-1/chapter-8/article-1/section-688-040