(a) Except as otherwise provided by statute, if a warrant may properly be issued by the state, or by a department or agency of the state, pursuant to any provision of the Public Resources Code, Revenue and Taxation Code, or Unemployment Insurance Code, and the warrant may be levied with the same effect as a levy pursuant to a writ of execution, the state or the department or agency of the state authorized to issue the warrant may use any of the remedies available to a judgment creditor, including, but not limited to, those provided in Chapter 6 (commencing with Section 708.010) of Division 2.
§ 688.020.Remedies Available to State When Authorized to Issue Warrant; Proper Court For Enforcement
Title 9. Enforcement of Judgments · Division 1 · Chapter 8. Enforcement of State Tax Liability · Article 1. Enforcement Pursuant to Warrant or Notice of Levy · Enacted 2008 · no amendments on record · Last verified July 28, 2026
In one sentenceSection 688.020 lets the state, or a state department or agency authorized to issue a warrant enforceable like a writ of execution, use any remedy available to a judgment creditor, including the judgment-debtor examination and related procedures, and enforce that remedy in the debtor's home county, the county where the targeted property sits, or any county if the debtor doesn't reside in California.
Full Text of § 688.020
(b) The proper court for the enforcement of those remedies is a court of any of the following counties:
(1) The county where the debtor resides.
(2) The county where the property against which enforcement is sought is located.
(3) If the debtor does not reside in this state, any county of this state.
(4) This section shall become operative on January 1, 2014.
Plain-English Summary
Certain state agencies collect debts through warrants rather than court judgments — warrants issued under the Public Resources Code, Revenue and Taxation Code, or Unemployment Insurance Code that carry the same force as a levy under a writ of execution. Section 688.020 lets the state or the issuing department or agency reach for the full toolkit of judgment-creditor remedies once that warrant exists, including the debtor-examination and related collection procedures in Chapter 6 (commencing with § 708.010) of Division 2.
Venue for enforcing those remedies isn't limited to a single court. The state may proceed in the county where the debtor resides, the county where the property targeted for enforcement is located, or, if the debtor doesn't reside in California at all, any county in the state. That flexibility reflects the reality that a debtor's assets and residence don't always sit in the same place.
This section works alongside § 688.030's exemption and third-party-claim procedures and § 688.040's definitions, which together treat the state as a judgment creditor and the debtor as a judgment debtor for purposes of this chapter.
Frequently Asked Questions
What remedies can the state use once it has a properly issued collection warrant?
Any remedy available to a judgment creditor, including the judgment-debtor examination and other collection procedures under Chapter 6 (commencing with § 708.010) of Division 2.
Where can the state enforce these remedies?
In the county where the debtor resides, the county where the targeted property is located, or, if the debtor doesn't reside in California, any county of the state.
Does this apply to any state warrant, or only certain kinds?
It applies to a warrant properly issued under the Public Resources Code, Revenue and Taxation Code, or Unemployment Insurance Code that may be levied with the same effect as a levy under a writ of execution.
Amendment History
Added by Stats 2008 ch 552 (AB 2578),s 2, eff. 1/1/2009.
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 warrant enforcement californiavenue state tax collection