{"code":"CCP","codeName":"Code of Civil Procedure","section":"688.040","citation":"Code Civ. Proc., § 688.040","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"PART 2. OF CIVIL ACTIONS [307. - 1062.34.]","url":"https://blackletter.si/code-of-civil-procedure/part-2"},{"name":"TITLE 9. ENFORCEMENT OF JUDGMENTS [680.010. - 724.260.]","url":"https://blackletter.si/code-of-civil-procedure/part-2/title-9"},{"name":"DIVISION 1. DEFINITIONS AND GENERAL PROVISIONS [680.010. - 694.090.]","url":"https://blackletter.si/code-of-civil-procedure/part-2/title-9/division-1"},{"name":"CHAPTER 8. Enforcement of State Tax Liability [688.010. - 688.110.]","url":"https://blackletter.si/code-of-civil-procedure/part-2/title-9/division-1/chapter-8"},{"name":"ARTICLE 1. Enforcement Pursuant to Warrant or Notice of Levy [688.010. - 688.050.]","url":"https://blackletter.si/code-of-civil-procedure/part-2/title-9/division-1/chapter-8/article-1"}],"history":"Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.","effective":null,"html":"

For the purpose of this article, as used in this title:

(a) “Judgment creditor” or “creditor” means the state or the department or agency of the state seeking to collect the liability.

(b) “Judgment debtor” or “debtor” means the debtor from whom the liability is sought to be collected.

","text":"For the purpose of this article, as used in this title: (a) “Judgment creditor” or “creditor” means the state or the department or agency of the state seeking to collect the liability. (b) “Judgment debtor” or “debtor” means the debtor from whom the liability is sought to be collected.","otherVersions":[],"url":"https://blackletter.si/code-of-civil-procedure/enforcement-pursuant-to-warrant-or-notice-of-levy-688-040","source":"California Legislative Information bulk export (pubinfo)"}