California Code of Civil Procedure

§ 706.072

CCP § 706.072Div. 2 · Title 9 · Part 2 · Ch. 5 · Art. 4

Statute text

(a)A “withholding order for taxes” is an earnings withholding order issued pursuant to this article to collect a state tax liability and shall be denoted as a withholding order for taxes on its face.

(b)A withholding order for taxes may only be issued under one of the following circumstances:

(1)The existence of the state tax liability appears on the face of the taxpayer’s return, including a case where such tax liability is disclosed from the taxpayer’s return after errors in mathematical computations in the return have been corrected.

…

Legislative history

Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.