California Code of Civil Procedure 706.073 – Except as otherwise provided in this article, the provisions of this …
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Except as otherwise provided in this article, the provisions of this chapter govern the procedures and proceedings concerning a withholding order for taxes. For the purposes of this article, a reference in this chapter to a “levying officer” shall be deemed to mean the specific state agency seeking to collect a state tax liability under this article.
(Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.)
Terms Used In California Code of Civil Procedure 706.073
- State: means the State of California and includes any officer, department, board, or agency thereof. See California Code of Civil Procedure 706.070
- State tax liability: means an amount for which the state has a state tax lien as defined in §. See California Code of Civil Procedure 706.070