§ 706.076.Application By State to Court For Withholding Order
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 706.076 lets the state apply to court for a withholding order for taxes reaching more of a taxpayer's earnings than a self-issued order under § 706.074 would allow, after notice and a hearing, and lets the state issue a temporary earnings holding order first if delay would jeopardize collection.
(a)A withholding order for taxes may be issued pursuant to this section requiring the employer of the taxpayer to withhold an amount in excess of the amount that may be required to be withheld pursuant to an order issued under Section 706.074.
(b)The state may, at any time, apply to a court of record in the county where the taxpayer was last known to reside for the issuance of a withholding order for taxes under this section to collect a state tax liability.
(c)The application for the order shall include a statement under oath that the state has served upon the taxpayer both of the following:
(1)A copy of the application.
(2)A notice informing the taxpayer of the purpose of the application and the right of the taxpayer to appear at the court hearing on the application.
(d)Upon the filing of the application, the court shall immediately set the matter for hearing and the court clerk shall send a notice of the time and place of the hearing by first-class mail, postage prepaid, to the state and the taxpayer. The notice shall be deposited in the mail at least 10 days before the day set for the hearing.
(e)After hearing, the court shall issue a withholding order for taxes which shall require the taxpayer's employer to withhold and pay over all earnings of the taxpayer other than that amount which the taxpayer proves is exempt under subdivision (b) of Section 706.051, but in no event shall the amount to be withheld be less than that permitted to be withheld under Section 706.050.
(f)The state may issue a temporary earnings holding order, which shall be denoted as such on its face, in any case where the state intends to apply for a withholding order for taxes under this section and has determined that the collection of the state tax liability will be jeopardized in whole or in part if the temporary earnings holding order is not issued. The temporary earnings holding order shall be directed to the taxpayer's employer and shall require the employer to retain in the employer's possession or under the employer's control all or such portion of the earnings of the taxpayer then or thereafter due as is specified in the order. Together with the temporary earnings holding order, 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 the right to the remedies provided in this chapter. Upon receipt of the order, the employer shall deliver to the taxpayer a copy of the order and notice. 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. The temporary earnings holding order expires 15 days from the date it is served on the employer unless it is extended by the court on ex parte application for good cause shown. If a temporary earnings holding order is served on an employer, the state may not thereafter, for a period of six months, serve on the same employer another temporary earnings holding order for the same employee unless the court for good cause shown otherwise orders. Sections 706.153 and 706.154 apply to temporary earnings holding orders issued under this section.
Plain-English Summary
When a self-issued withholding order for taxes under § 706.074 isn't enough, this section gives the state a court-backed alternative that can reach more of the taxpayer's earnings. The state applies to a court in the county where the taxpayer was last known to reside, and the application must state under oath that the taxpayer was served with a copy of the application and a notice of the right to appear at the hearing.
Once the application is filed, the court sets the matter for hearing promptly, with the clerk mailing notice to both the state and the taxpayer at least ten days beforehand. After the hearing, the court issues a withholding order for taxes requiring the employer to withhold everything except what the taxpayer proves is exempt — though the amount withheld can never fall below what § 706.050 would permit for an ordinary order.
Subdivision (f) addresses urgency: if the state believes delay would jeopardize collecting the tax liability, it can issue a temporary earnings holding order requiring the employer to retain the taxpayer's earnings, pending the court application. That temporary order expires after 15 days unless a court extends it for good cause, and the same employer generally can't be served with another temporary order for the same employee within six months. Sections 706.153 and 706.154, covering an employer's civil liability for mishandling withheld amounts, apply to these temporary orders too.
Frequently Asked Questions
Why would the state go to court for a withholding order for taxes instead of just issuing one itself?
To reach an amount of earnings greater than what a self-issued order under § 706.074 allows — the court process lets the state seek a larger withholding amount after notice and a hearing.
What notice does the taxpayer get before this court hearing?
The state must serve the taxpayer with a copy of the application and a notice of the right to appear, and the court clerk mails hearing notice to both sides at least ten days beforehand.
Is there a floor on how much can be withheld even if the taxpayer proves some earnings exempt?
Yes. Section 706.076(e) sets a floor: whatever the court orders withheld can't be less than the amount permitted under § 706.050.
Can the state freeze wages before this court process finishes if collection is at risk?
Yes, through a temporary earnings holding order under subdivision (f), which expires after 15 days unless a court extends it for good cause.
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:court ordered state tax withholding order californiatemporary earnings holding order california