§ 688.040. — 688.040. (Added by Stats. 1982, Ch. 1364, Sec. 2.)

California § 688.040.

• Jurisdiction: California
• Code CCP: Code of Civil Procedure - CCP
• Div.: 1.
• Title: 9.
• Part 2.: DIVISION 1. DEFINITIONS AND GENERAL PROVISIONS
• Ch. 8.: CHAPTER 8. Enforcement of State Tax Liability
• Art. 1.: ARTICLE 1. Enforcement Pursuant to Warrant or Notice of Levy

Text

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.

Legislative History

Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.