ARTICLE 4. Earnings Withholding Order for Taxes [706.070. - 706.084.]
Article 4 added by Stats. 1982, Ch. 1364, Sec. 2.
§§ 706.070–706.084 · 13 sections
- § 706.070 As used in this article: (a) “State” means the State of California and includes any officer, department, board, or agency thereof. (b) “State tax liability”…
- § 706.071 This chapter does not limit the state’s right to collect a state tax liability except that (a) no levy upon earnings of an employee held by an employer is…
- § 706.072 (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…
- § 706.073 Except as otherwise provided in this article, the provisions of this chapter govern the procedures and proceedings concerning a withholding order for taxes.…
- § 706.074 (a) The state may itself issue a withholding order for taxes under this section to collect a state tax liability. The order shall specify the total amount…
- § 706.075 (a) This section applies to any withholding order for taxes issued under this article. (b) Together with the withholding order for taxes, the state shall serve…
- § 706.076 (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…
- § 706.077 (a) Subject to subdivision (b), an employer upon whom a withholding order for taxes is served shall withhold and pay over earnings of the employee pursuant to…
- § 706.078 (a) Except as provided in subdivision (b), the employer shall not withhold pursuant to a withholding order for taxes from earnings of the employee payable for…
- § 706.080 Service of a withholding order for taxes or of any other notice or document required under this chapter in connection with a withholding order for taxes may be…
- § 706.081 Except for the forms referred to in Section 706.076, the state shall prescribe the form of any order, notice, or other document required by this chapter in…
- § 706.082 No review of the taxpayer’s tax liability shall be permitted in any court proceedings under this chapter.
- § 706.084 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…