2005 California Code of Civil Procedure Sections 688.010-688.050 of Levy

688.010.  For the purpose of the remedies provided under this
article, jurisdiction is conferred upon any of the following courts:
   (a) The superior court, regardless of whether the municipal court
also has jurisdiction under subdivision (b).
   (b) The municipal court if (1) the amount of liability sought to
be collected does not exceed the jurisdictional amount of the court
and (2) the legality of the liability being enforced is not contested
by the person against whom enforcement is sought.
688.020.  (a) Except as otherwise provided by statute, whenever a
warrant may  properly be issued by the state, or by a department or
agency of the state, pursuant to any provision of the Public
Resources Code, Revenue and Taxation Code, or Unemployment Insurance
Code, and the warrant may be levied with the same effect as a levy
pursuant to a writ of execution, the state or the department or
agency of the state authorized to issue the warrant may use any of
the remedies available to a judgment creditor, including but not
limited to, those provided in Chapter 6 (commencing with Section
708.010) of Division 2.
   (b) The proper court for the enforcement of such remedies is a
court of any of the following counties:
   (1) The county where the debtor resides.
   (2) The county where the property against which enforcement is
sought is located.
   (3) If the debtor does not reside in this state, any county of
this state.
688.030.  (a) Whenever pursuant to any provision of the Public
Resources Code, Revenue and Taxation Code (excluding Sections 3201 to
3204, inclusive), or Unemployment Insurance Code, property is levied
upon pursuant to a warrant or notice of levy issued by the state or
by a department or agency of the state for the collection of a
liability:
   (1) If the debtor is a natural person, the debtor is entitled to
the same exemptions to which a judgment debtor is entitled.  Except
as provided in subdivisions (b) and (c), the claim of exemption shall
be made, heard, and determined as provided in Chapter 4 (commencing
with Section 703.010) of Division 2 in the same manner as if the
property were levied upon under a writ of execution.
   (2) A third person may claim ownership or the right to possession
of the property or a security interest in or lien on the property.
Except as provided in subdivisions (b) and (c) or as otherwise
provided by statute, the third-party claim shall be made, heard, and
determined as provided in Division 4 (commencing with Section
720.010) in the same manner as if the property were levied upon under
  a writ of execution.
   (b) In the case of a levy pursuant to a notice of levy:
   (1) The claim of exemption or the third-party claim shall be filed
with the state department or agency that issued the notice of levy.
   (2) The state department or agency that issued the notice of levy
shall perform the duties of the levying officer, except that the
state department or agency need not give itself the notices that the
levying officer is required to serve on a judgment creditor or
creditor or the notices that a judgment creditor or creditor is
required to give to the levying officer.  The state department or
agency in performing the duties of the levying officer under this
paragraph has no obligation to search public records or otherwise
seek to determine whether any lien or encumbrance exists on property
sold or collected.
   (c) A claim of exemption or a third-party claim pursuant to this
section shall be heard and determined in the court specified in
Section 688.010 in the county where the property levied upon is
located.
688.040.  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.
688.050.  For the purpose of applying Section 694.080, 703.050, or
703.100, the date of creation of a tax lien is the earliest of the
following times:
   (a) The time when a notice of state tax lien is recorded or filed
pursuant to  Chapter 14 (commencing with Section 7150) of Division 7
of Title 1 of the Government Code.
   (b) The time when the property is levied upon pursuant to a
warrant or notice of levy or notice to withhold issued by the state
or by a department or agency of the state.
   (c) The time when any other act is performed that creates or
perfects a lien on specific property as distinguished from a lien on
the debtor's property generally.