§ 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
Full Text of § 706.084
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.