The Franchise Tax Board (FTB) is a state government agency that collects taxes for the state of California. FTB Orders: Everything You Need to Know.
The FTB is responsible for issuing wage garnishments and bank levies. A wage garnishment is an order from the FTB that requires an employer to withhold a certain amount of money from an employee's paycheck and send it to the FTB. A bank levy is an order from the FTB that requires a financial institution to freeze a certain amount of money in a debtor's bank account and send it to the FTB.
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