California Code of Regulations › Title 22 - Social Security › Division 1 - Employment Development Department › Subdivision 1 - Director of Employment Development › Division 1 - Unemployment and Disability Compensation › Part 1 - Unemployment Compensation › Chapter 7 - COLLECTIONS › Section 1755-1 - Wage Garnishment Law

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Purpose. This section and Sections
						1755-2 to
						1755-10 of these regulations apply
						to all proceedings conducted by the department for the purpose of providing an
						administrative hearing to reconsider or modify the amount to be withheld
						pursuant to a withholding order for taxes issued by the department pursuant to
						the Wage Garnishment Law. (See Sections
						706.010
						to
						706.154
						of the Code of Civil Procedure.)
(b) Definitions. As used in this section and
						Sections 1755-2 to
						1755-10 of these regulations:
(1) "Department" means Employment Development
						Department.
(2) "Debtor" means a
						person from whose earnings the department is seeking to collect a tax
						liability.
(3) "Financial
						statement" means a statement by a debtor setting forth the debtor's total
						income and the total income of the debtor's spouse and the total monthly
						payments and charges paid by the debtor from earnings specifying the purposes
						of each payment. The financial statement shall also include such other
						information required by a hearing official. A hearing official may require that
						the financial statement be on a form provided by the department.
(4) "Hearing" means an administrative hearing
						pursuant to subdivision (c) of Section
						706.075
						of the Code of Civil Procedure to reconsider or modify the amount to be
						withheld pursuant to a withholding order for taxes issued by the
						department.
(5) "Hearing official"
						means any person designated by the director to conduct a hearing, but shall not
						include the person who determined the tax liability in the first instance or
						the person who issued an order, warrant, or levy for recovery of the
						tax.
(6) A "jeopardy withholding
						order for taxes," which shall be denoted as such on its face, means a
						withholding order for taxes that requires that an employer withhold earnings
						due to a debtor at the time of service of the order on the employer and from
						earnings thereafter due. A jeopardy withholding order may be issued only where
						the department has determined that the collection of a tax liability will be
						jeopardized in whole or in part by delaying the time when withholding from
						earnings commences.
(7) "Levying
						officer" means the department when seeking to collect a state tax liability
						under Chapter 7 (commencing with Section
						1701) of Part 1 of Division 1 of
						the Unemployment Insurance Code.
(8) "Request for hearing" means a written
						request by a debtor for a hearing before a hearing official to withdraw the
						order or modify the amount to be withheld pursuant to a withholding order for
						taxes issued by the department. The request need not be in any particular form
						but it should specify the reasons the debtor believes the amount to be withheld
						should be reconsidered or modified. The department shall supply forms in
						Spanish, English, and such other language as the director deems appropriate for
						use in requesting a hearing.
(9)
						"State tax liability" means a tax liability, including any penalties and
						accrued interest and costs, which the department is authorized to
						collect.
(10) A "withholding order
						for taxes" means an earnings withholding order issued by the department to an
						employer to collect a state tax liability from the wages of an employee and
						which is denoted as a withholding order for taxes on its face. Said order is
						valid unless withdrawn or modified or paid in full.