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DIVISION 2. OTHER TAXES 6001-60709›PART 30. FEE COLLECTION PROCEDURES LAW 55001-55381›CHAPTER 6. Administration and Taxpayers’ Bill of Rights 55301-55337›ARTICLE 2. The California Taxpayers’ Bill of Rights 55321-55337

§ 55334

California Revenue and Taxation Code · 2018-11 edition · updated 2026-10-04 · California

Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Title 9 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment.

(Added by Stats. 1992, Ch. 407, Sec. 1. Effective January 1, 1993.)

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California Revenue and Taxation Code

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