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Cal. Rules of Court, rule 688.040
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§ 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…
Part 2: Of Civil Actions | Title 9: Enforcement of Judgments | Division 1: Definitions and General Provisions | Chapter 8: Enforcement of State Tax Liability | Article 1: Enforcement Pursuant to Warrant or Notice of Levy
Rule 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.
Amendment history: Added by Stats. 1982, Ch. 1364, Sec. 2. Operative July 1, 1983, by Sec. 3 of Ch. 1364.