California · Code of Civil Procedure - CCP
CCP §706.073: Except as otherwise provided in this article, the provisions of this chapter govern the procedures and proceedings concerning a withholding order for taxes.
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Except as otherwise provided in this article, the provisions of this chapter govern the procedures and proceedings concerning a withholding order for taxes. For the purposes of this article, a reference in this chapter to a “levying officer” shall be deemed to mean the specific state agency seeking to collect a state tax liability under this article.
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