Cal. Code of Civil Procedure - CCP § 487.010. Section 487.010.
The following property of the defendant is subject to attachment:
(a)
Where the defendant is a corporation, all corporate property for which a method of levy is provided by Article 2 (commencing with Section 488.300) of Chapter 8.
(b)
Where the defendant is a partnership or other unincorporated association, all partnership or association property for which a method of levy is provided by Article 2 (commencing with Section 488.300) of Chapter 8.
(c)
Where the
defendant is a natural person, all of the following property:
(1)
Interests in real property except leasehold estates with unexpired terms of less than one year.
(2)
Accounts receivable, chattel paper, and general intangibles arising out of the conduct by the defendant of a trade, business, or profession, except any such individual claim with a principal balance of less than one hundred fifty dollars ($150).
(3)
Equipment.
(4)
Farm products.
(5)
Inventory.
(6)
Final money judgments arising out of the conduct by the defendant of a trade, business, or profession.
(7)
Money on the premises where a trade, business, or profession is conducted by the defendant and, except for the first one thousand dollars ($1,000), money located elsewhere than on such premises and deposit accounts, but, if the defendant has more than one deposit account or has at least one deposit account and money located elsewhere than on the premises where a trade, business, or profession is conducted by the defendant, the court, upon application of the plaintiff, may order that the writ of attachment be levied so that an aggregate amount of one thousand dollars ($1,000) in the form of such money and in such accounts remains free of levy.
(8)
Negotiable documents of title.
(9)
Instruments.
(10)
Securities.
(11)
Minerals or the like
(including oil and gas) to be extracted.
(d)
In the case of a defendant described in subdivision (c), community property of a type described in subdivision (c) is subject to attachment if the community property would be subject to enforcement of the judgment obtained in the action in which the attachment is sought. Unless the provision or context otherwise requires, if community property that is subject to attachment is sought to be attached:
(1)
Any provision of this title that applies to the property of the defendant or to obligations owed to the defendant also applies to the community property interest of the spouse of the defendant and to obligations owed to either spouse that are community property.
(2)
Any provision of this title that applies to property in the possession or under the control of the defendant
also applies to community property in the possession or under the control of the spouse of the defendant.