This section defines terms used in the context of California's tax laws. 'State' refers to any part of the California government. 'State tax liability' means any amount owed to the state under a tax lien, excluding certain wildlife-related liens. For tax debts collected through wage garnishment, it also includes unpaid taxes that are due according to specific parts of the tax code. These rules apply to any unpaid taxes on or after the time the law took effect.

This law section clarifies that while the state can collect owed taxes, any collection from an employee's paycheck must follow specific rules outlined in this chapter. It also states that employers can't be forced to withhold employee earnings for state tax debts using methods not specified here.

This law explains how the state can issue an earnings withholding order to collect unpaid state taxes. It can be issued if the tax debt is obvious from your tax return, or has been officially determined after you were notified and had a chance to appeal it. If the tax debt was assessed before July 1, 1983, and the right procedures weren't followed, the state must notify you and let you request a review. If you take up the review offer or respond late, they won't issue the order until the review is done. The state doesn't need a court judgment to issue a withholding order for taxes.

This law allows the state to make an employer withhold money from an employee's paycheck to pay off state tax debts. The withholding amount includes unpaid taxes, penalties, interest, and costs. Unless the order specifies a different amount, what's withheld each pay period matches federal guidelines. This withholding isn't influenced by some federal exemptions that might normally limit garnishment amounts.

This section deals with how employers must handle tax withholding orders in California. When the state issues a tax withholding order, it must provide the employer with a copy of the order and a notice for the taxpayer about the order and their rights. Employers have 10 days to give this copy and notice to the taxpayer unless it's an urgent order. If the taxpayer no longer works there and isn’t owed any pay, the employer doesn’t need to deliver it. Taxpayers can ask for a hearing to adjust the withholding amount, and the state must decide on the hearing within 15 days of the request. Employers aren’t liable if they don’t deliver the notice, but the court can still enforce compliance.

This law allows the state to collect unpaid taxes by requiring an employer to withhold more money from a taxpayer's paycheck than usual. First, the state can ask a court for permission to do this. The taxpayer must be notified in advance and be given a chance to attend a hearing. If a court approves, the employer must withhold all earnings except what is legally protected. For urgent cases where the state fears trouble collecting the tax, it can issue a temporary order for the employer to hold the taxpayer's wages before a hearing. This temporary order lasts 15 days unless extended by the court, and certain conditions and limitations apply to issuing more temporary orders.

This law tells employers how to handle multiple wage garnishments. If an employer gets a new order to withhold an employee's earnings for taxes, they must stop following older withholding orders, except for child or spousal support orders, which take priority. But, if there's already another tax withholding order in place, the new tax order can't be enforced, meaning the employer should not withhold earnings under the new order.

This law explains how employers should handle tax withholding orders from an employee's earnings. Normally, employers should not start withholding for taxes until 10 days after they receive a standard withholding order. However, if the order is marked as a 'jeopardy withholding order,' the employer must start withholding immediately because there's a risk the taxes might not be collected otherwise. The employer should keep withholding money until the full amount owed is paid or they are told otherwise. If the employee leaves the job, the order ends after one year unless it's already finished. The state will send a notice to stop withholding once the tax debt is fully paid.

This law explains how the state can serve or deliver withholding orders for taxes to employers. The state can send these orders and related notices by first-class mail, and delivery is considered complete when the employer receives them. If any other tax-related documents are sent, delivery is complete once they are mailed to the person's last known address.

This law says that the state can create specific forms for orders or notices related to withholding orders for taxes. These forms are officially recognized as valid, even if there are other general rules about forms elsewhere in the law. The exception is for forms mentioned in another specific section, 706.076.

This law means that you cannot challenge or question what you owe in taxes during any related court proceedings under this chapter.