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§ 706.084.Warrant, Notice of Levy Or Notice Or Order to Withhold Served On Employer Deemed Withholding Order For Taxes

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 706.084 treats a warrant, notice of levy, or notice or order to withhold served on an employer for a state tax liability as a withholding order for taxes under this chapter, so long as the form gives notice of that treatment and includes all the information a withholding order for taxes must contain.

Full Text of § 706.084

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Where a warrant, notice of levy, or notice or order to withhold is served on the employer to enforce a state tax liability of a person who is an employee of that employer, it shall be deemed to be a withholding order for taxes as to any earnings that are subject to the provisions of this chapter if both of the following requirements are satisfied:
(a) The form provides notice on its face that it is to be treated as a withholding order for taxes as to any earnings that are subject to the provisions of this chapter.
(b) The form provides all the information provided in a withholding order for taxes.

Plain-English Summary

The state uses more than one kind of collection instrument, and this section makes sure those instruments mesh with this chapter's wage-garnishment framework. If a warrant, notice of levy, or notice or order to withhold is served on an employer to collect an employee's state tax liability, it's deemed a withholding order for taxes as to any earnings covered by this chapter, but only if two conditions are both met.

First, the form itself has to notify the employer on its face that it's meant to be treated as a withholding order for taxes for earnings subject to this chapter. Second, the form has to include all the information a proper withholding order for taxes would contain. Meeting both conditions folds that other collection instrument into this chapter's rules — its priority, its withholding limits, its notice requirements — rather than letting it operate outside them.

Frequently Asked Questions

Does every state tax collection notice count as a withholding order for taxes under this chapter?

Only if it meets two conditions: it states on its face that it's to be treated as a withholding order for taxes, and it includes all the information a withholding order for taxes must contain.

Why does it matter whether such a notice is deemed a withholding order for taxes?

Because that classification brings the notice within this chapter's rules on priority, withholding limits, and employer notice duties, rather than letting it operate as a separate, unregulated collection tool.

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: warrant notice of levy treated as withholding order california