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California Code of Civil Procedure Section 703.080

Legal Research Home > California Laws > Code of Civil Procedure > California Code of Civil Procedure Section 703.080

703.080.  (a) Subject to any limitation provided in the particular
exemption, a fund that is exempt remains exempt to the extent that it
can be traced into deposit accounts or in the form of cash or its
equivalent.
   (b) The exemption claimant has the burden of tracing an exempt
fund.
   (c) The tracing of exempt funds in a deposit account shall be by
application of the lowest intermediate balance principle unless the
exemption claimant or the judgment creditor shows that some other
method of tracing would better serve the interests of justice and
equity under the circumstances of the case.

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Last modified: March 17, 2014