California Code of Civil Procedure 706.077 – (a) Subject to subdivision (b), an employer upon whom a …
(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 withholding order for support shall be given priority as provided in Section 706.030. When an employer is required to cease withholding earnings pursuant to an earlier earnings withholding order, the employer shall notify the levying officer who served the earlier earnings withholding order that a supervening withholding order for taxes is in effect.
(b) An employer shall not withhold earnings of an employee pursuant to a withholding order for taxes if a prior withholding order for taxes is in effect, and, in such case, the subsequent withholding order for taxes is ineffective.
Terms Used In California Code of Civil Procedure 706.077
- 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
(Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.)