Cal. Code of Civil Procedure § 688.040 : Enforcement Of Judgments — California Code Of Civil Procedure — Definitions And General Provisions — Enforcement Of State Tax Liability — Enforcement Pursuant To Warrant Or Notice Of Levy — Definitions

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Current through the 2016 Legislative Session

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.
Ca. Civ. Proc. Code § 688.040
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