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Business Taxes Law Guide – Revision 2021
 

Fee Collection Procedures Law

Chapter 6. Administration and Taxpayers' Bill of Rights

Article 2. The California Taxpayers' Bill of Rights

Section 55334


55334. Exemptions from levy. 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.