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.
Section 706.073
Code Civ. Proc. § 706.073 — under California Code Civ. Proc..
Code Civ. Proc. § 706.073