Statute · California Code of Civil Procedure

Cal. Civ. Proc. Code § 706.074 — Earnings Withholding Order for Taxes

Cal. Civ. Proc. Code § 706.074

Type
Statute
Source
California Code of Civil Procedure
Jurisdiction
California
Current through
Nov 2, 2026 (California Legislative Counsel)

(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).

Citator

Cal. Civ. Proc. Code § 706.074 — Earnings Withholding Order for Taxes is in force in the current edition of the Code, and nothing recorded condemns it.

(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) Unless a lesser amount is specified in the order, the amount to be withheld by the employer each pay period pursuant to an order issued under this section is the amount required to be withheld under Section 1673(a) of Title 15 of the United States Code, and is not subject to the exception provided in Section 1673(b) of Title 15 of the United States Code.