California Unemployment Insurance Code ARTICLE 1 - Priority and Lien of Tax

• Section 1701.
  The wage earner and employer contributions required to be paid by any employing unit under this division, together with interest and penalties, shall be satisfied...
• Section 1702.
  Section 1701 does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when...
• Section 1703.
  (a) If any employing unit or other person fails to pay any amount imposed under this division at the time that it becomes due and payable,...

Last modified: October 22, 2018