Code of Civil Procedure section 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. 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.

Source: Section 706.073, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=CCP§ionNum=706.­073.­ (updated Jul. 1, 1983; accessed Dec. 29, 2025).

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Dec. 29, 2025

§ 706.073's source at ca​.gov