A proceeding for the purpose of the remedies provided under this article is a limited civil case if (a) the amount of liability sought to be collected does not exceed the maximum amount in controversy for a limited civil case provided in Section 85, and (b) the legality of the liability being enforced is not contested by the person against whom enforcement is sought.
§ 688.010.Proceedings Limited Civil Case
Title 9. Enforcement of Judgments · Division 1 · Chapter 8. Enforcement of State Tax Liability · Article 1. Enforcement Pursuant to Warrant or Notice of Levy · Last amended 2008 · Last verified July 28, 2026
In one sentenceSection 688.010 classifies a proceeding to collect a state liability under this article as a limited civil case whenever the amount sought doesn't exceed the limited civil case maximum in § 85 and the debtor isn't contesting the legality of the underlying liability.
Full Text of § 688.010
Plain-English Summary
This section sets the procedural track for state-liability collection proceedings under Chapter 8's warrant-based remedies. If two conditions both hold — the amount the state is trying to collect stays within the limited civil case ceiling set by § 85, and the debtor isn't disputing that the liability is owed at all — the proceeding qualifies as a limited civil case.
That classification matters because limited civil cases move through a streamlined docket, with procedures scaled to smaller-dollar disputes. The moment either condition fails — the amount exceeds § 85's threshold, or the debtor pushes back on whether the liability is legitimate in the first place — the proceeding falls outside this simplified track.
Frequently Asked Questions
When does a state-liability collection proceeding qualify as a limited civil case under this section?
When the amount sought to be collected doesn't exceed the limited civil case maximum set by § 85, and the debtor isn't contesting the legality of the liability being enforced.
What happens if the debtor disputes owing the underlying tax or liability?
The proceeding doesn't qualify as a limited civil case under § 688.010 once the debtor contests the legality of the liability, regardless of the dollar amount.
Does the dollar amount alone control whether this is a limited civil case?
No, both conditions must be met — the amount must fall within § 85's ceiling, and the liability's legality must be uncontested.
Amendment History
Amended by Stats 2007 ch 43 (SB 649),s 7, eff. 1/1/2008.
Source & verification. Section text is reproduced verbatim from
the Deering's California Codes Annotated / vLex. Enacted by the California Legislature.
Last verified July 28, 2026.
· Official source
Also known as: state tax collection limited civil case californiacollection of state liability procedure