Skip to Main Content

Order to Withhold (Bank Garnishment / Bank Levy) - Business Entities

An Order to Withhold (OTW) is a legal order we issue to collect a business entity’s delinquent tax debt. It is also known as a bank garnishment or bank levy.  

About levies

  • Legal authority – If you have a delinquent balance, we have the legal authority to collect. (California Revenue and Taxation Code Sections 18817 and 18670)
  • Levy amount – We issue levies to collect 100 percent of your delinquent balance for taxes, penalties, fees, and interest.
  • Levy amount reduced – We may reduce a levy amount in certain circumstances. If we do, we will mail a levy reduction notice to your bank, and if you provide us with a fax number, we will fax it.

How to resolve

Pay us the amount listed on the levy. Choose one of the following payment options: 

  • Web Pay - Make a payment from your checking or savings account. Call us with the confirmation number you receive.
  • Money order, check, or cash - Make a payment in person at one of our field offices. Important: Los Angeles and Oakland field offices do not accept cash payments.

Erroneous levy

If you believe we issued a levy in error, call us at the number listed on your notice and provide your bank’s fax number. We will delay the levy while we verify the error.

Once we confirm the error, we immediately mail and fax a levy release notice to your bank. If the bank already sent a payment to us, then we refund the payment to you after we process it.

Reimbursement of bank charges for erroneous bank levy

If we issued this order to withhold in error, we can reimburse you for charges incurred because of our error. To request reimbursement, you must write to us within 90 days of the notice date. State the following in your correspondence:

  • The erroneous action was caused by an FTB error.
  • The charges were solely the result of FTB’s error.
  • You paid the charges and they were not otherwise waived or reimbursed.
  • You responded to our contacts and provided information and documentation we requested to resolve the account.

Mail your letter to the address located on the top left hand side of your notice.

We will respond to your written request within 30 days of receipt.


If we levied your bank and you already filed bankruptcy, call us at 916.845.4750. For information about bankruptcy, visit our bankruptcy page.

Help Us Improve Our Website

Don't include social security numbers or other personal/confidential information.

Thank you for your help.

If you need assistance, contact us.

Oops! Something went wrong.

We appreciate your feedback. Please try again later

Chat with an FTB Representative

You are leaving

We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Ahora está saliendo de

Nosotros no controlamos el sitio web al que se destina y no podemos aceptar ninguna responsabilidad por su contenido, enlaces, u ofertas. Revise las declaraciones de seguridad y confidencialidad del sitio antes de usar el sitio. Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.

Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.