Service of a withholding order for taxes or of any other notice or document required under this chapter in connection with a withholding order for taxes may be made by the state by first-class mail, postage prepaid, or by any authorized state employee. Service of a withholding order for taxes is complete when it is received by the employer or a person described in paragraph (1) or (2) of subdivision (a) of Section 706.101. Service of, or the providing of, any other notice or document required to be served or provided under this chapter in connection with a withholding order for taxes is complete when the notice or document is deposited in the mail addressed to the last known address of the person on whom it is served or to whom it is to be provided.
§ 706.080.Service of Order Or Any Other Notice Or Document
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 706.080 lets the state serve a withholding order for taxes, or any related notice or document, by first-class mail or through an authorized state employee, with service on the employer complete upon receipt and service of other documents complete upon mailing to the recipient's last known address.
Full Text of § 706.080
Plain-English Summary
Service under Article 4 works a little differently than service of an ordinary earnings withholding order. The state can serve a withholding order for taxes, or any other notice or document this chapter requires in connection with one, either by first-class mail (postage prepaid) or through an authorized state employee.
The timing rules differ depending on what's being served. Service of the order itself on the employer is complete when the employer, or another person authorized to receive it, receives it. But service or providing of any other notice or document connected to the order is complete once it's deposited in the mail addressed to the recipient's last known address — no proof of actual receipt required for those secondary documents.
Frequently Asked Questions
How does the state serve a withholding order for taxes on an employer?
By first-class mail, postage prepaid, or through an authorized state employee.
When is service of the order itself considered complete?
When it is received by the employer or another person authorized to receive it.
When is service of other related notices or documents complete?
Once deposited in the mail addressed to the recipient's last known address — receipt isn't required for those secondary documents.
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: service of state tax withholding order california