(a) The state may itself issue a withholding order for taxes under this section to collect a state tax liability. The order shall specify the total amount required to be withheld pursuant to the order (unpaid tax liability including any penalties, accrued interest, and costs).
§ 706.074.State May Issue Order; Amount to Be Withheld
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 706.074 lets the state issue a withholding order for taxes on its own, without a court, specifying the total unpaid tax liability including penalties, interest, and costs, and setting the per-pay-period withholding amount at the federal ordinary garnishment limit rather than the higher federal support-withholding limit.
Full Text of § 706.074
(b) Unless a lesser amount is specified in the order, the amount to be withheld by the employer each pay period pursuant to an order issued under this section is the amount required to be withheld under Section of Title 15 of the United States Code1673(a), and is not subject to the exception provided in Section of Title 15 of the United States Code1673(b).
Plain-English Summary
Unlike the ordinary earnings withholding order procedure, which starts with a court judgment and a writ, this section lets the state issue a withholding order for taxes itself. The order has to specify the total amount required to satisfy it — the unpaid tax liability plus any penalties, accrued interest, and costs.
Subdivision (b) sets the default per-pay-period amount the employer withholds: unless the order specifies a smaller figure, it's the amount allowed under the general federal wage-garnishment limit, not the higher percentage federal law permits specifically for support orders. In other words, a self-issued state tax withholding order doesn't get to reach as deep into a paycheck as a support order can.
Frequently Asked Questions
Does the state need to go to court to issue a withholding order for taxes?
Not under this section — § 706.074 lets the state issue the order itself, specifying the total tax liability including penalties, interest, and costs.
How much can be withheld under a state-issued withholding order for taxes?
Unless the order specifies less, the amount allowed under the general federal wage-garnishment limit — not the higher limit federal law allows for support 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
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