California Code of Civil Procedure

§ 706.076

CCP § 706.076Div. 2 · Title 9 · Part 2 · Ch. 5 · Art. 4

Statute text

(a)A withholding order for taxes may be issued pursuant to this section requiring the employer of the taxpayer to withhold an amount in excess of the amount that may be required to be withheld pursuant to an order issued under Section 706.074.

(b)The state may, at any time, apply to a court of record in the county where the taxpayer was last known to reside for the issuance of a withholding order for taxes under this section to collect a state tax liability.

(c)The application for the order shall include a statement under oath that the state has served upon the taxpayer both of the following:

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Legislative history

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