California Code of Civil Procedure 706.084 – Where a warrant, notice of levy, or notice or order to withhold is …
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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 of this chapter if both of the following requirements are satisfied:
(a) The form provides notice on its face that it is to be treated as a withholding order for taxes as to any earnings that are subject to the provisions of this chapter.
Terms Used In California Code of Civil Procedure 706.084
- 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
- Person: includes an individual, a corporation, a partnership or other unincorporated association, a limited liability company, and a public entity. 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
(b) The form provides all the information provided in a withholding order for taxes.
(Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.)