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California Code of Civil Procedure
Title 9. Enforcement of Judgments

688.010 - 688.050
   


DIVISION 1
CHAPTER 8 - ENFORCEMENT OF STATE TAX LIABILITY
Article 1 -- Enforcement Pursuant to Warrant or Notice of Levy

688.010. 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.
(a) The superior court, regardless of whether the municipal court also has jurisdiction under subdivision (b).
(b) The municipal court if (1) the amount of liability sought to be collected does not exceed the jurisdictional amount of the court and (2) the legality of the liability being enforced is not contested by the person against whom enforcement is sought.

688.020. (a) Except as otherwise provided by statute, whenever 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) The proper court for the enforcement of such remedies is a court of any of the following counties:
(1) The county where the debtor resides.
(2) The county where the property against which enforcement is sought is located.
(3) If the debtor does not reside in this state, any county of this state.

688.030. (a) Whenever 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) 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) 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) In the case of a levy pursuant to a notice of levy:
(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) 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) A claim of exemption or a third-party claim pursuant to this section shall be heard and determined in the superior court in the countyz where the property levied upon is located.

688.040. For the purpose of this article, as used in this title:
(a) "Judgment creditor" or "creditor" means the state or the department or agency of the state seeking to collect the liability.
(b) "Judgment debtor" or "debtor" means the debtor from whom the liability is sought to be collected.

688.050. 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) 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) 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) 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.

 

 

 
 
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For information purposes only, not to be considered legal advice. If you require legal advice please contact an attorney.
     
 
   
 
   
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