A proceeding for the purpose of the remedies provided under this article is a limited civil case if (a) the amount of liability sought to be collected does not exceed the maximum amount in controversy for a limited civil case provided in Section 85, and (b) the legality of the liability being enforced is not contested by the person against whom enforcement is sought.
Enforcement of State Tax LiabilityEnforcement Pursuant to Warrant Or Notice of Levy
Section § 688.010
This law explains that if someone is trying to collect money from you and the amount is below a certain limit, the case will be handled as a 'limited civil case.' This means it will follow simpler rules than more complex cases. Also, for this to apply, you must not be disputing whether you actually owe the money.
limited civil case amount of liability collection
Section § 688.020
This law says that if a state department or agency can issue a warrant under certain codes like taxes, resources, or unemployment, it can enforce it like a creditor collecting debt. They can use various legal methods to get what's owed, as if they had a court order. The case to enforce this can be taken to a court in the debtor's county, where the property is, or any county if the debtor lives out of state. This rule has been in effect since January 1, 2014.
(a)CA Civil Procedure Code § 688.020(a) Except as otherwise provided by statute, if a warrant may properly be issued by the state, or by a department or agency of the state, pursuant to any provision of the Public Resources Code, Revenue and Taxation Code, or Unemployment Insurance Code, and the warrant may be levied with the same effect as a levy pursuant to a writ of execution, the state or the department or agency of the state authorized to issue the warrant may use any of the remedies available to a judgment creditor, including, but not
limited to, those provided in Chapter 6 (commencing with Section 708.010) of Division 2.
(b)CA Civil Procedure Code § 688.020(b) The proper court for the enforcement of those remedies is a court of any of the following counties:
(1)CA Civil Procedure Code § 688.020(b)(1) The county where the debtor resides.
(2)CA Civil Procedure Code § 688.020(b)(2) The county where the property against which enforcement is sought is located.
(3)CA Civil Procedure Code § 688.020(b)(3) If the debtor does not reside in this state, any county of this state.
(4)CA Civil Procedure Code § 688.020(b)(4) This section shall become operative on January 1, 2014.
warrant state department Public Resources Code
Section § 688.030
This law explains what happens when the state of California, through its departments or agencies, tries to collect money from someone by seizing their property. If the person whose property is being taken is an individual, they're allowed to claim certain protections, similar to those in other debt collection situations. The law also lets other people claim that they own the property or have a stake in it. Any claims need to be filed with the state department that issued the seizure notice, and disputes are resolved in the local superior court. This law has been in effect since January 1, 2014.
(a)CA Civil Procedure Code § 688.030(a) If pursuant to any provision of the Public Resources Code, Revenue and Taxation Code (excluding Sections 3201 to 3204, inclusive), or Unemployment Insurance Code, property is levied upon pursuant to a warrant or notice of levy issued by the state or by a department or agency of the state for the collection of a liability:
(1)CA Civil Procedure Code § 688.030(a)(1) If the debtor is a natural person, the debtor is entitled to the same exemptions to which a judgment debtor is
entitled. Except as provided in subdivisions (b) and (c), the claim of exemption shall be made, heard, and determined as provided in Chapter 4 (commencing with Section 703.010) of Division 2 in the same manner as if the property were levied upon under a writ of execution.
(2)CA Civil Procedure Code § 688.030(a)(2) A third person may claim ownership or the right to possession of the property or a security interest in or lien on the property. Except as provided in subdivisions (b) and (c) or as otherwise provided by statute, the third-party claim shall be made, heard, and determined as provided in Division 4 (commencing with Section 720.010) in the same manner as if the property were levied upon under a writ of execution.
(b)CA Civil Procedure Code § 688.030(b) In the case of a levy pursuant to a notice of levy:
(1)CA Civil Procedure Code § 688.030(b)(1) The claim of exemption or the third-party claim shall be filed with the state
department or agency that issued the notice of levy.
(2)CA Civil Procedure Code § 688.030(b)(2) The state department or agency that issued the notice of levy shall perform the duties of the levying officer, except that the state department or agency need not give itself the notices that the levying officer is required to serve on a judgment creditor or creditor or the notices that a judgment creditor or creditor is required to give to the levying officer. The state department or agency in performing the duties of the levying officer under this paragraph has no obligation to search public records or otherwise seek to determine whether any lien or encumbrance exists on property sold or collected.
(c)CA Civil Procedure Code § 688.030(c) A claim of exemption or a third-party claim pursuant to this section shall be heard and determined in the superior court in the county where the property levied upon is located.
(d)CA Civil Procedure Code § 688.030(d) This section shall become operative on January 1, 2014.
notice of levy property seizure claim of exemption
Section § 688.040
This section defines two key terms: 'Judgment creditor' refers to the state or a state agency trying to collect money owed, while 'Judgment debtor' is the person who owes that money.
For the purpose of this article, as used in this title:
(a)CA Civil Procedure Code § 688.040(a) “Judgment creditor” or “creditor” means the state or the department or agency of the state seeking to collect the liability.
(b)CA Civil Procedure Code § 688.040(b) “Judgment debtor” or “debtor” means the debtor from whom the liability is sought to be collected.
judgment creditor judgment debtor state agency collection
Section § 688.050
This law outlines when a tax lien is considered created. It sets out the earliest possible moment for the lien to come into effect, based on three criteria: when a tax lien notice is legally recorded, when the state levies on the property, or when any other action creates a lien on specific property rather than on the debtor's assets in general.
For the purpose of applying Section 694.080, 703.050, or 703.100, the date of creation of a tax lien is the earliest of the following times:
(a)CA Civil Procedure Code § 688.050(a) The time when a notice of state tax lien is recorded or filed pursuant to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(b)CA Civil Procedure Code § 688.050(b) The time when the property is levied upon pursuant to a warrant or notice of levy or notice to withhold issued by the state or by a department or agency of the state.
(c)CA Civil Procedure Code § 688.050(c) The time when any other act is performed that creates or perfects a lien on specific property as distinguished from a lien on the debtor’s property generally.
tax lien creation notice of state tax lien property levy
