California Codes, Code of Civil Procedure - CCP, Part 2 — Of Civil Actions, Title 9 — Enforcement of Judgments, Division 2 — Enforcement of Money Judgments, Chapter 6 — Miscellaneous Creditors’ Remedies, Article 8 — Collection of Judgment Where Judgment Debtor Is Creditor of Public Entity, Section 708.795
Except as to sums due and unpaid under a judgment for support, nothing in this article authorizes the filing against an overpayment of tax, penalty, or interest, or interest allowable with respect to an overpayment, under Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001) of Division 2 of the Revenue and Taxation Code or under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code.
Notes
Prohibits use of the article to file against an overpayment of tax, penalty, or interest, or interest allowed on an overpayment, under the specified Revenue and Taxation Code or Unemployment Insurance Code provisions. The prohibition does not apply to sums due and unpaid under a judgment for support.
Use as reference
Lexinter.net | California Code, Code of Civil Procedure - CCP § 708.795 | https://laws.lexinter.net/codes/california/code-of-civil-procedure/part-2/title-9/division-2/chapter-6/article-8/section-708-795