(a) This section applies to any withholding order for taxes issued under this article.
§ 706.075.Procedures Applicable to Withholding Order Issued Under Article
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 706.075 requires the state to serve the taxpayer with a copy of any withholding order for taxes and a notice of rights, gives the taxpayer an administrative hearing to reconsider the withheld amount, and limits judicial review of that determination to a timely petition for writ of mandate.
Full Text of § 706.075
(b) Together with the withholding order for taxes, the state shall serve upon the employer an additional copy of the order and a notice informing the taxpayer of the effect of the order and of his right to hearings and remedies provided in this chapter. Within 10 days from the date of service, the employer shall deliver to the taxpayer a copy of the order and the notice, except that immediate delivery shall be made where a jeopardy withholding order for taxes has been served. If the taxpayer is no longer employed by the employer and the employer does not owe the taxpayer any earnings, the employer is not required to make such delivery.
(c) The state shall provide for an administrative hearing to reconsider or modify the amount to be withheld pursuant to the withholding order for taxes, and the taxpayer may request such a hearing at any time after service of the order. If the taxpayer requests a hearing, the hearing shall be provided, and the matter shall be determined, within 15 days after the request is received by the state. The determination of the amount to be withheld is subject to the standard provided in subdivision (b) of Section 706.051. Judicial review of the determination made pursuant to this subdivision by the state may be had only if a petition for a writ of mandate pursuant to Section 1094.5 is filed within 90 days from the date that written notice of the state's determination was delivered or mailed to the taxpayer.
(d) The employer is not subject to any civil liability for failure to comply with subdivision (b). Nothing in this subdivision limits the power of a court to hold the employer in contempt of court for failure to comply with subdivision (b).
Plain-English Summary
This section builds due-process protections around every withholding order for taxes issued under this article. Along with serving the order on the employer, the state must serve an additional copy plus a notice explaining the taxpayer's rights and remedies, which the employer must then deliver to the taxpayer within ten days — immediately, if the order is a jeopardy withholding order for taxes under § 706.078.
The taxpayer isn't stuck with the amount as first set. Subdivision (c) entitles the taxpayer to an administrative hearing at any time after service, to reconsider or modify the withheld amount, with the state required to hold that hearing and decide the matter within 15 days of the request. Beyond that administrative process, judicial review is narrow: it's available only through a timely petition for a writ of mandate, filed within 90 days after the state's written determination is delivered or mailed.
Subdivision (d) protects the employer from civil liability for failing to make the required delivery to the taxpayer, though a court can still use its contempt power if an employer refuses to comply.
Frequently Asked Questions
What notice does an employer have to give a taxpayer under a withholding order for taxes?
A copy of the order and a notice of the taxpayer's rights and remedies, delivered within ten days of service — immediately if it's a jeopardy withholding order for taxes.
Can a taxpayer challenge the amount being withheld?
Yes, by requesting an administrative hearing at any time after service; the state must hold the hearing and decide the matter within 15 days of the request.
How does a taxpayer get judicial review of the state's determination?
Only by filing a timely petition for a writ of mandate within 90 days after the state's written determination is delivered or mailed.
Is an employer liable for failing to deliver the required notice to the taxpayer?
Not civilly liable under this section, though a court retains the power to hold a noncompliant employer in contempt.
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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