Upon receipt of an Internal Revenue levy or notice of tax lien on moneys collected as a result of a levy for the State of California, Employment Development Department, immediately notify the Employment Development Department, giving them the information as to the amounts, date of assessment and date of recording of the lien. Send a copy of the notice to the Employment Development Department. Do not pay the money out.
Upon receipt of the Internal Revenue's Final Notice and Demand, immediately notify the Employment Development Department, but retain all property until a release is received.
State of California County Tax Collectors’ Reference Manual
Franchise Tax Board – Personal Income Tax Collections Information