(a) Section 976.6 does not apply to any employer who has a negative reserve account balance on the computation date.
(b) Subdivision (a) does not apply to an employer assigned the maximum rate pursuant to subdivision (c) of Section 977.
(Amended by Stats. 2004, Ch. 827, Sec. 3. Effective January 1, 2005.)
Last modified: October 25, 2018