Except as otherwise provided in this article, the provisions of this chapter govern the procedures and proceedings concerning a withholding order for taxes. For the purposes of this article, a reference in this chapter to a "levying officer" shall be deemed to mean the specific state agency seeking to collect a state tax liability under this article.
§ 706.073.Chapter Governs Procedures and Proceedings
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 706.073 applies the Wage Garnishment Law's general procedures to a withholding order for taxes except where this article says otherwise, and treats any reference to a "levying officer" as meaning the specific state agency collecting the tax liability.
Full Text of § 706.073
Plain-English Summary
Rather than build an entirely separate rulebook, Article 4 borrows the machinery already established for ordinary earnings withholding orders. Except where this article specifically provides something different, the same procedures and proceedings that govern the rest of this chapter apply to a withholding order for taxes too — things like the withholding-period rules of § 706.022 and the payment mechanics of § 706.025.
The one universal translation this section makes is the identity of the "levying officer." For a withholding order for taxes, every reference in this chapter to a levying officer means the specific state agency pursuing the tax liability, not a sheriff or marshal.
Frequently Asked Questions
Do the general wage garnishment rules apply to state tax withholding orders?
Yes, except where Article 4 specifically provides a different rule for tax withholding orders.
Who acts as the "levying officer" for a withholding order for taxes?
The specific state agency seeking to collect the tax liability, rather than the sheriff or marshal who typically fills that role for ordinary orders.
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: levying officer state tax garnishment california