Rev. & Tax. Code, § 40169 · Article 4. Miscellaneous
Rev. & Tax. Code, § 40169
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may serve earnings withholding orders for taxes and any other notice or document required to be served or provided in connection with an earnings withholding order for taxes according to Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure to government and private employers by electronic transmission or other electronic technology.
(b) Upon consent of the employer, the California Department of Tax and Fee Administration may provide service by electronic transmission or other electronic technology under this section.
(c) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may receive the employer’s return, as described in Section 706.126 of the Code of Civil Procedure, by electronic transmission or other electronic technology.
(d) This section shall apply in the same manner and with the same force and effect and to the full extent as if this section had been incorporated in full into Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure.
(e) This section shall apply to notices served or provided on or after the effective date of the act adding this section.
Notes and commentary — not statutory text
History
Added by Stats. 2023, Ch. 511, Sec. 17. (SB 889) Effective January 1, 2024.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=40169.
- Text hash
- sha256 04965dab44d92d71cdec2ebbbfbb2ff8a2145eee80edde511150b6c072bc5566
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Code of Civil Procedure
- Code Civ. Proc., pt. 2, tit. 9, div. 2, ch. 5, art. 4Earnings Withholding Order for TaxesPrinted as Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure
- Code Civ. Proc., § 706.071Printed as Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure | Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure
- Code Civ. Proc., § 706.073Printed as Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure | Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure
- Code Civ. Proc., § 706.080Printed as Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure | Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure
- Code Civ. Proc., § 706.101Printed as Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure | Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure
- Code Civ. Proc., § 706.105Printed as Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure
- Code Civ. Proc., § 706.125Printed as Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure
- Code Civ. Proc., § 706.126Printed as Section 706.126 of the Code of Civil Procedure | Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure
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