California · Revenue and Taxation Code - RTC
RTC §7095: Exemptions from levy under Chapter 4 (commencing with Section 703.
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Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment.
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