Existing law requires the Franchise Tax Board to administer the levy and collection of taxes pursuant to the Personal Income Tax Law and the Corporation Tax Law and establishes procedures for the collection of delinquent taxes.
This bill would prohibit the board from imposing a levy on salary or wages payable to or received by, or place a lien on a bank account of, a member of the Armed Forces of the United States on active duty while deployed away from the individual's permanent duty station.