California Code of Civil Procedure 706.074 – (a) The state may itself issue a withholding order for taxes …
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(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 required to be withheld pursuant to the order (unpaid tax liability including any penalties, accrued interest, and costs).
(b) Unless a lesser amount is specified in the order, the amount to be withheld by the employer each pay period pursuant to an order issued under this section is the amount required to be withheld under Section 1673(a) of Title 15 of the United States Code, and is not subject to the exception provided in Section 1673(b) of Title 15 of the United States Code.
Terms Used In California Code of Civil Procedure 706.074
- Employer: means a person for whom an individual performs services as an employee. See California Code of Civil Procedure 706.011
- 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
(Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.)