(a) A "withholding order for taxes" is an earnings withholding order issued pursuant to this article to collect a state tax liability and shall be denoted as a withholding order for taxes on its face.
§ 706.072.Withholding Order For Taxes Defined; Requirements For Issuing; Notice of Proposed Issuance of Withholding Order For Taxes
Title 9. Enforcement of Judgments · Division 2 · Chapter 5. Wage Garnishment · Article 4. Earnings Withholding Order for Taxes · Enacted 1982 · no amendments on record · Last verified July 28, 2026
In one sentenceSection 706.072 defines the withholding order for taxes and limits when the state may issue one to cases where the tax liability appears on the taxpayer's own return, or was assessed after the taxpayer had notice and a chance for administrative review, whether or not the debt has been reduced to judgment.
Full Text of § 706.072
(b) A withholding order for taxes may only be issued under one of the following circumstances:
(1) The existence of the state tax liability appears on the face of the taxpayer's return, including a case where such tax liability is disclosed from the taxpayer's return after errors in mathematical computations in the return have been corrected.
(2) The state tax liability has been assessed or determined as provided by statute and the taxpayer had notice of the proposed assessment or determination and had available an opportunity to have the proposed assessment or determination reviewed by appropriate administrative procedures. If the taxpayer makes a timely request for review of the assessment or determination, the state shall not issue a withholding order for taxes until the administrative review procedure is completed. If the taxpayer is given notice of the proposed assessment or determination but does not make a timely request for review, the state may issue a withholding order for taxes.
(c) In any case where a state tax liability has been assessed or determined prior to July 1, 1983, and the state determines that the requirement of subdivision (b) may not have been satisfied, the state may send a "Notice of Proposed Issuance of Withholding Order for Taxes" to the taxpayer at the taxpayer's last known address by first-class mail, postage prepaid. The notice shall advise the taxpayer that the taxpayer may have the assessment or determination reviewed by appropriate administrative procedures and state how such a review may be obtained. If the taxpayer is sent such a notice and requests such a review within 30 days from the date the notice was mailed to the taxpayer, the state shall provide appropriate administrative procedures for review of the assessment or determination and shall not issue the withholding order for taxes until the administrative review procedure is completed. If the taxpayer is sent such a notice and does not request such a review within 30 days from the date the notice was mailed to the taxpayer, the state may issue the withholding order for taxes.
(d) A withholding order for taxes may be issued whether or not the state tax liability has been reduced to judgment.
Plain-English Summary
A withholding order for taxes is a specialized earnings withholding order under this article, labeled as such on its face, aimed at collecting a state tax liability. Subdivision (b) limits when the state can issue one to two situations: the tax liability is apparent on the face of the taxpayer's own filed return (including after correcting math errors), or the liability was assessed or determined through a process where the taxpayer got notice of the proposed assessment and a real opportunity for administrative review. If the taxpayer timely requests that review, the state has to wait for it to finish before issuing the order.
Subdivision (c) handles older assessments — those made before July 1, 1983 — where the state isn't sure the notice-and-review requirement was satisfied. In that situation, the state sends a formal notice giving the taxpayer 30 days to request review; if the taxpayer does, the state must complete that review before issuing the order.
Subdivision (d) confirms that none of this depends on the tax debt having become a court judgment — a withholding order for taxes can issue whether or not the liability has been reduced to judgment, consistent with how § 706.011(h) defines "judgment debtor" for this article.
Frequently Asked Questions
When can the state issue a withholding order for taxes against my wages?
Only if the tax liability is apparent on your own filed return, or was assessed after you had notice and an opportunity for administrative review of the assessment.
Do I get a chance to challenge the tax assessment before wage withholding starts?
Yes, if you make a timely request for administrative review after notice of a proposed assessment, the state must complete that review before issuing the withholding order.
Does the state need a court judgment before issuing a withholding order for taxes?
No. Section 706.072(d) allows the order to issue whether or not the state tax liability has been reduced to judgment.
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: withholding order for taxes california definitionstate tax garnishment requirements california