PART 2. OF CIVIL ACTIONS 307-1062.20›TITLE 9. ENFORCEMENT OF JUDGMENTS 680.010-724.260›DIVISION 1. DEFINITIONS AND GENERAL PROVISIONS 680.010-694.090›CHAPTER 8. Enforcement of State Tax Liability 688.010-688.110›ARTICLE 1. Enforcement Pursuant to Warrant or Notice of Levy 688.010-688.050
§ 688.040
California Code of Civil Procedure · 2018-11 edition · updated 2026-10-04 · California
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.
(Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.)
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