California Code of Civil Procedure 706.071 – This chapter does not limit the state’s right to collect a state tax …
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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.
(Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.)
Terms Used In California Code of Civil Procedure 706.071
- Earnings: means compensation payable by an employer to an employee for personal services performed by such employee, whether denominated as wages, salary, commission, bonus, or otherwise. See California Code of Civil Procedure 706.011
- Employee: means a public officer and any individual who performs services subject to the right of the employer to control both what shall be done and how it shall be done. See California Code of Civil Procedure 706.011
- Employer: means a person for whom an individual performs services as an employee. See California Code of Civil Procedure 706.011
- State: means the State of California and includes any officer, department, board, or agency thereof. See California Code of Civil Procedure 706.070
- State tax liability: means an amount for which the state has a state tax lien as defined in §. See California Code of Civil Procedure 706.070