California Unemployment Insurance Code ARTICLE 8 - Offers in Compromise

• Section 1870.
  (a) When an employer or any individual assessed under Section 1735 owes delinquent contributions, withholdings, penalty, or interest to the department, the director may enter into...
• Section 1871.
  No agreement negotiated by the director under Section 1870 that reduces any liability by ten thousand dollars ($10,000) or more shall be effective until it...
• Section 1872.
  A determination by the director that it would not be in the best interest of the state to accept partial payment in satisfaction of a...
• Section 1873.
  (a) Once the terms of the compromise agreement are fulfilled, including payment of the amount offered, the following shall occur:(1) The liability shall be considered satisfied in...
• Section 1874.
  In cases of joint and several liability, and where amounts are owed under Section 1735, an agreement under Section 1870 to accept partial payment in...
• Section 1875.
  (a) If an offer under Section 1870 to accept partial payment in satisfaction of the liability has been accepted, and it is subsequently determined that any...

Last modified: October 22, 2018