California Code of Civil Procedure Section §706.011
(Definitions)
As used in this chapter:
(a) "Earnings" means compensation payable by an employer to an employee for personal services performed by such employee, whether denominated as wages, salary, commission, bonus, or otherwise.
(b) "Earnings assignment order for support" means an order, made pursuant to Chapter 8 (commencing with Section 5200) of Part 5 of Division 9 of the Family Code or Section 3088 of the Probate Code, which requires an employer to withhold earnings for support.
(c) "Employee" means a public officer and any individual who performs services subject to the right of the employer to control both what shall be done and how it shall be done.
(d) "Employer" means a person for whom an individual performs services as an employee.
(e) "Judgment creditor," as applied to the state, means the specific state agency seeking to collect a judgment or tax liability.
(f) "Judgment debtor" includes a person from whom the state is seeking to collect a tax liability under Article 4 (commencing with Section 706.070), whether or not a judgment has been obtained on such tax liability.
(g) "Person" includes an individual, a corporation, a partnership or other unincorporated association, a limited liability company, and a public entity.
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