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
§ 688.020
California Code of Civil Procedure · 2020-11 edition · updated 2026-10-04 · California
(a) Except as otherwise provided by statute, if 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 those 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.
(4) This section shall become operative on January 1, 2014.
(Repealed (in Sec. 1) and added by Stats. 2008, Ch. 552, Sec. 2. Effective January 1, 2009. Section operative January 1, 2014, by its own provisions.)
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