Code of Civil Procedure § 688.040
ARTICLE 1. Enforcement Pursuant to Warrant or Notice of Levy
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.