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 706.071
This chapter does not limit the state’s right to collect a state tax liability except that (a) no levy upon earnings of an employee held by an employer is effective unless such levy is made in accordance with the provisions of this chapter and (b) other methods of collection may not be used to require an employer to withhold earnings of an employee in payment of a state tax liability.
Notes
Limits the state's collection of state tax liability from employee earnings by requiring any levy on earnings held by an employer to comply with this wage-withholding chapter. Other collection methods remain available generally, but they cannot be used to require an employer to withhold an employee's earnings toward a state tax liability outside this chapter.
Use as reference
Lexinter.net | California Code, Code of Civil Procedure - CCP § 706.071 | https://laws.lexinter.net/codes/california/code-of-civil-procedure/part-2/title-9/division-2/chapter-5/article-4/section-706-071