As used in this article:
§ 706.070.Definitions
Title 9. Enforcement of Judgments · Division 2 · Chapter 5. Wage Garnishment · Article 4. Earnings Withholding Order for Taxes · Last amended 2012 · Last verified July 28, 2026
In one sentenceSection 706.070 defines "state" and "state tax liability" for Article 4's tax-garnishment procedure, covering any debt secured by a state tax lien and, for the Franchise Tax Board specifically, unpaid income, corporate, and related tax liabilities that are due and payable.
Full Text of § 706.070
(a) "State" means the State of California and includes any officer, department, board, or agency thereof.
(b) "State tax liability" means an amount for which the state has a state tax lien as defined in Section 7162 of the Government Code excluding a state tax lien created pursuant to the Fish and Game Code.
(c) For purposes of an earnings withholding order for taxes issued by the Franchise Tax Board, "state tax liability" also includes any liability under Part 10 (commencing with Section 17001), Part 10.2 (commencing with Section 18401), or Part 11 (commencing with Section 23001) of Division 2 of the Revenue and Taxation Code that is due and payable within the meaning of subdivision (b) of Section 19221 of the Revenue and Taxation Code, and unpaid. The amendments to this section by the act adding this subdivision shall apply to any amount that is unpaid on or after the effective date of that act, or any amount that first becomes due and payable, and unpaid, after the effective date of that act.
Plain-English Summary
Article 4 carves out a separate track for state tax debts, and this section supplies its key vocabulary. "State" means the State of California and any of its officers, departments, boards, or agencies — a broad definition that lets multiple state bodies use this article's tools. "State tax liability" generally means an amount for which the state holds a state tax lien, though it excludes liens created under the Fish and Game Code.
Subdivision (c) adds a Franchise Tax Board-specific expansion: for withholding orders the Franchise Tax Board issues, "state tax liability" also reaches unpaid amounts due and payable under the state's personal income tax, administration, and corporation tax law provisions — even before those amounts necessarily ripen into a recorded lien.
Frequently Asked Questions
What counts as a "state tax liability" that can trigger a withholding order for taxes?
Generally, an amount secured by a state tax lien, excluding liens under the Fish and Game Code, plus — for Franchise Tax Board orders specifically — unpaid, due-and-payable income and corporation tax amounts.
Which government bodies can use this article's tax-withholding tools?
The State of California and any of its officers, departments, boards, or agencies, as defined broadly in § 706.070(a).
Amendment History
Amended by Stats 2012 ch 37 (SB 1015),s 1, eff. 6/27/2012.
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 liability definition california garnishmentfranchise tax board wage garnishment