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California Code of Civil Procedure Section §706.070

(Procedures for Earnings Withholding Orders for Taxes)

As used in this article:

(a) "State" means the State of California and includes any officer, department, board, or agency thereof.

(b) "State tax liability" means an amount for which the state has a state tax lien as defined in Section 7162 of the Government Code excluding a state tax lien created pursuant to the Fish and Game Code.

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