§ 706.071 Limitations on state's right to collect state tax liability

Codes > California Code of Civil Procedure > Part 2 > Title 9 > 706.071

§ 706.071. Limitations on state's right to collect state tax liability

    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 effective unless such levy is made in accordance with the provisions of this chapter and (b) other methods of collection may not be used to require an employer to withhold earnings of an employee in payment of a state tax liability.