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Code of Civil Procedure - CCP - CCP § 706.030

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.030

(a) A “withholding order for support” is an earnings withholding order issued on a writ of execution to collect delinquent amounts payable under a judgment for the support of a child, or spouse or former spouse, of the judgment debtor. A withholding order for support shall be den

Code of Civil Procedure - CCP - CCP § 706.031

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.031

(a) Nothing in this chapter affects an earnings assignment order for support. (b) An earnings assignment order for support shall be given priority over any earnings withholding order. An employer upon whom an earnings assignment order for support is served shall withhold and pay

Code of Civil Procedure - CCP - CCP § 706.032

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.032

(a) Except as otherwise provided by statute: (1) If withholding under an earnings withholding order ceases because the judgment debtor’s employment has terminated, the earnings withholding order terminates at the conclusion of a continuous 180-day period during which no amounts a

Code of Civil Procedure - CCP - CCP § 706.033

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.033

If the writ is returned before the earnings withholding order terminates, on termination of the earnings withholding order the levying officer shall make a supplemental return on the writ. The supplemental return shall contain the same information as an original return pursuant t

Code of Civil Procedure - CCP - CCP § 706.034

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.034

The employer may deduct from the earnings of the employee the sum of one dollar and fifty cents ($1.50) for each payment made in accordance with an earnings withholding order issued pursuant to this chapter.

Code of Civil Procedure - CCP - CCP § 706.050

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.050

(a) Except as otherwise provided in this chapter, the maximum amount of disposable earnings of an individual judgment debtor for any workweek that is subject to levy under an earnings withholding order shall not exceed the lesser of the following: (1) Twenty percent of the indivi

Code of Civil Procedure - CCP - CCP § 706.051

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.051

(a) For the purposes of this section, “family of the judgment debtor” includes the spouse or former spouse of the judgment debtor. (b) Except as provided in subdivision (c), the portion of the judgment debtor’s earnings that the judgment debtor proves is necessary for the support

Code of Civil Procedure - CCP - CCP § 706.052

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.052

(a) Except as provided in subdivision (b), one-half of the disposable earnings (as defined by Section 1672 of Title 15 of the United States Code) of the judgment debtor, plus any amount withheld from the judgment debtor’s earnings pursuant to any earnings assignment order for sup

Code of Civil Procedure - CCP - CCP § 706.070

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.070

As used in this article: (a) “State” means the State of California and includes any officer, department, board, or agency thereof. (b) “State tax liability” means an amount for which the state has a state tax lien as defined in Section 7162 of the Government Code excluding a stat

Code of Civil Procedure - CCP - CCP § 706.071

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 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

Code of Civil Procedure - CCP - CCP § 706.072

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.072

(a) A “withholding order for taxes” is an earnings withholding order issued pursuant to this article to collect a state tax liability and shall be denoted as a withholding order for taxes on its face. (b) A withholding order for taxes may only be issued under one of the following

Code of Civil Procedure - CCP - CCP § 706.073

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.073

Except as otherwise provided in this article, the provisions of this chapter govern the procedures and proceedings concerning a withholding order for taxes. For the purposes of this article, a reference in this chapter to a “levying officer” shall be deemed to mean the specific s

Code of Civil Procedure - CCP - CCP § 706.074

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.074

(a) The state may itself issue a withholding order for taxes under this section to collect a state tax liability. The order shall specify the total amount required to be withheld pursuant to the order (unpaid tax liability including any penalties, accrued interest, and costs). (b

Code of Civil Procedure - CCP - CCP § 706.075

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.075

(a) This section applies to any withholding order for taxes issued under this article. (b) Together with the withholding order for taxes, the state shall serve upon the employer an additional copy of the order and a notice informing the taxpayer of the effect of the order and of

Code of Civil Procedure - CCP - CCP § 706.076

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.076

(a) A withholding order for taxes may be issued pursuant to this section requiring the employer of the taxpayer to withhold an amount in excess of the amount that may be required to be withheld pursuant to an order issued under Section 706.074. (b) The state may, at any time, app

Code of Civil Procedure - CCP - CCP § 706.077

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 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 withholdin

Code of Civil Procedure - CCP - CCP § 706.078

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.078

(a) Except as provided in subdivision (b), the employer shall not withhold pursuant to a withholding order for taxes from earnings of the employee payable for any pay period of such employee that ends prior to the 10th day after service of the order. (b) A “jeopardy withholding o

Code of Civil Procedure - CCP - CCP § 706.080

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.080

Service of a withholding order for taxes or of any other notice or document required under this chapter in connection with a withholding order for taxes may be made by the state by first-class mail, postage prepaid, or by any authorized state employee. Service of a withholding or

Code of Civil Procedure - CCP - CCP § 706.081

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.081

Except for the forms referred to in Section 706.076, the state shall prescribe the form of any order, notice, or other document required by this chapter in connection with a withholding order for taxes notwithstanding Sections 706.100 and 706.120, and any form so prescribed is de

Code of Civil Procedure - CCP - CCP § 706.082

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.082

No review of the taxpayer’s tax liability shall be permitted in any court proceedings under this chapter.

Code of Civil Procedure - CCP - CCP § 706.084

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.084

Where a warrant, notice of levy, or notice or order to withhold is served on the employer to enforce a state tax liability of a person who is an employee of that employer, it shall be deemed to be a withholding order for taxes as to any earnings that are subject to the provisions

Code of Civil Procedure - CCP - CCP § 706.100

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.100

Notwithstanding any other provision of law, the Judicial Council may provide by rule for the practice and procedure in proceedings under this chapter except for the state’s administrative hearings provided by Article 4 (commencing with Section 706.070).

Code of Civil Procedure - CCP - CCP § 706.101

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.101

(a) An earnings withholding order shall be served by the levying officer upon the employer by delivery of the order to any of the following: (1) The managing agent or person in charge, at the time of service, of the branch or office where the employee works or the office from whi

Code of Civil Procedure - CCP - CCP § 706.102

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.102

(a) If a writ of execution has been issued to the county where the judgment debtor’s employer is to be served and the time specified in subdivision (b) of Section 699.530 for levy on property under the writ has not expired, a judgment creditor may apply for the issuance of an ear

Code of Civil Procedure - CCP - CCP § 706.103

statute | California | California Legislative Counsel

Code of Civil Procedure - CCP - CCP § 706.103

(a) The levying officer shall serve upon the designated employer all of the following: (1) The original and one copy of the earnings withholding order. (2) The form for the employer’s return. (3) The notice to the employee of the earnings withholding order. (4) A copy of the form