California Code of Civil Procedure 706.078 – (a) Except as provided in subdivision (b), the employer shall …
(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 order for taxes,” which shall be denoted as such on its face, is a withholding order for taxes that requires that the employer withhold pursuant to the order from earnings due to the employee at the time of service of the order on the employer and from earnings thereafter due. A jeopardy withholding order for taxes may be issued only where the state has determined that the collection of a state tax liability will be jeopardized in whole or in part by delaying the time when withholding from earnings commences.
Terms Used In California Code of Civil Procedure 706.078
- 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
- Will: includes codicil. See California Code of Civil Procedure 17
(c) An employer shall continue to withhold pursuant to a withholding order for taxes until the amount specified in the order has been paid in full or the order is withdrawn, except that the order automatically terminates one year after the employment of the employee by the employer terminates. The state shall promptly serve on the employer a notice terminating the withholding order for taxes if the state tax liability for which the withholding order for taxes was issued is satisfied before the employer has withheld the full amount specified in the order, and the employer shall discontinue withholding in compliance with such notice.
(Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.)