For the purpose of this article, as used in this title:
§ 688.040.Definitions
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 1982 · no amendments on record · Last verified July 28, 2026
In one sentenceSection 688.040 defines "judgment creditor" and "creditor," for Chapter 8's article on enforcing state liabilities, to mean the state or the state department or agency collecting the liability, and "judgment debtor" and "debtor" to mean the person the liability is sought from.
Full Text of § 688.040
(a) "Judgment creditor" or "creditor" means the state or the department or agency of the state seeking to collect the liability.
(b) "Judgment debtor" or "debtor" means the debtor from whom the liability is sought to be collected.
Plain-English Summary
This section supplies the vocabulary the rest of this article depends on. Wherever this title refers to a "judgment creditor" or "creditor" in the context of enforcing a state liability under this article, that means the state or the department or agency of the state pursuing collection. Wherever it refers to a "judgment debtor" or "debtor," that means the person or entity the liability is sought from.
These substitutions let the ordinary machinery of judgment enforcement — remedies, exemptions, third-party claims — apply to state tax and similar collection efforts without rewriting each provision to spell out "the state" every time. Sections 688.020 and 688.030 both rely on this shorthand to describe the state's remedies and the debtor's protections.
Frequently Asked Questions
Who counts as the "judgment creditor" under this chapter's state-liability enforcement article?
The state, or the department or agency of the state seeking to collect the liability.
Who counts as the "judgment debtor"?
The debtor from whom the liability is sought to be collected.
Why does this article redefine terms already used elsewhere in this title?
So that the enforcement remedies, exemptions, and claim procedures built for ordinary judgment creditors and debtors can apply directly to state collection efforts without separate drafting for each provision.
Amendment History
Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.
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: definitions state tax enforcement californiajudgment creditor definition state agency