Except as to sums due and unpaid under a judgment for support, nothing in this article authorizes the filing against an overpayment of tax, penalty, or interest, or interest allowable with respect to an overpayment, under Part 10 (commencing with Section 17001), or Part 11 (commencing with Section 23001) of Division 2 of the Revenue and Taxation Code or under Division 6 (commencing with Section 13000) of the Unemployment Insurance Code.
§ 708.795.Filing Against Overpayment of Tax, Penalty Or Interest
Title 9. Enforcement of Judgments · Division 2 · Chapter 6. Miscellaneous Creditors' Remedies · Article 8. Collection of Judgment Where Judgment Debtor Is Creditor of Public Entity · Last amended 1984 · Last verified July 28, 2026
In one sentenceSection 708.795 blocks a creditor from filing under this article against an overpayment of tax, penalty, or interest under the Personal Income Tax Law, the Bank and Corporation Tax Law, or the Unemployment Insurance Code, except when the underlying judgment is for support.
Full Text of § 708.795
Plain-English Summary
Certain government refunds get special protection from this article's reach. Section 708.795 says that, ordinarily, a creditor cannot use this article to file against an overpayment of tax, penalty, or interest under the Personal Income Tax Law (Revenue and Taxation Code § 17001 and following), the Bank and Corporation Tax Law (§ 23001 and following), or the Unemployment Insurance Code (§ 13000 and following).
The one exception is support. When the underlying judgment is for support and related costs, this article's filing procedure can reach those same tax and unemployment insurance overpayments, the carve-out that §§ 708.730(c), 708.740(e), and 708.780(b) build their support-specific procedures around.
Frequently Asked Questions
Can a creditor generally reach a tax overpayment refund under this article?
No, § 708.795 excludes overpayments of tax, penalty, or interest under the Personal Income Tax Law, Bank and Corporation Tax Law, and Unemployment Insurance Code from this article's ordinary reach.
Is there an exception for support judgments?
Yes. Sums due and unpaid under a support judgment are excluded from this restriction, allowing the support-specific procedures elsewhere in this article to reach these overpayments.
Amendment History
Amended by Stats. 1984, Ch. 1007, Sec. 3.
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: tax refund exempt from judgment californiasupport judgment tax overpayment exception