California Unemployment Insurance Code ARTICLE 8 - Assessments

• Section 1126.
  (a) If any employing unit fails to make a return or report as required under this division, the director shall make an estimate based upon any...
• Section 1126.1.
  (a) If any employing unit fails to register with the department as required under Section 1086, and the failure is due to intentional disregard or intent...
• Section 1127.
  (a) If the director is not satisfied with any return or report made by any employing unit of the amount of employer or worker contributions, he...
• Section 1127.5.
  (a) If the director determines that an individual or entity that is reporting employee wages pursuant to Section 1088 or other applicable sections is not the...
• Section 1128.
  (a) If the failure of the employing unit to file a return or report within the time required by this division and authorized regulations or if...
• Section 1128.1.
  (a) If the director finds that an individual or business entity has exchanged money on behalf of an employer and the employer used the cash proceeds...
• Section 1129.
  The amount of each assessment shall bear interest at the adjusted annual rate and by the method established pursuant to Section 19521 of the Revenue...
• Section 1130.
  One or more assessments may be made for the amount due for one or for more than one period and overpayments may be offset against...
• Section 1131.
  The director shall give to the employing unit against whom an assessment is made a written notice of the assessment pursuant to Section 1206.(Amended by...
• Section 1132.
  Except in the case of failure without good cause to file a return or report, fraud or intent to evade any provision of this division...
• Section 1135.
  (a) Assessments under this article become delinquent if not paid on or before the date they become final pursuant to Sections 1036, 1221, 1222, and 1224....
• Section 1136.
  If the director finds that an assessment or portion thereof has been erroneously made, he may cancel the assessment or portion thereof in the following...
• Section 1137.
  (a) If the director finds, in accordance with Section 1137.1, that the collection of any contributions will be jeopardized by delay the director shall thereupon make...
• Section 1137.1.
  A jeopardy assessment may be made only upon a finding by the director, based upon probable cause, that any of the following conditions are met:(a) The...
• Section 1141.
  When an assessment for worker contributions that is made pursuant to the provisions of this article becomes final against a farm labor contractor, as defined...
• Section 1141.1.
  The director shall notify the United States Internal Revenue Service and the United States Department of Labor of the failure of an Indian tribe (as...
• Section 1142.
  (a) If the director finds that any employer or any employee, officer, or agent of any employer, in submitting facts concerning the termination of a claimant’s...
• Section 1142.1.
  (a) If the director finds that any employer or any employee, officer, or agent of any employer, in submitting facts concerning the termination of a claimant’s...
• Section 1143.
  If the director finds that any individual falsely certifies the medical condition of any person in order to obtain disability insurance benefits, including family temporary...
• Section 1144.
  (a) Any employer who induces, solicits, or coerces an employee to file a false or fraudulent claim for benefits shall be assessed a penalty in an...
• Section 1145.
  (a) If the director finds that a person or business entity knowingly advises another person or business entity to violate any provision of this chapter, the...

Last modified: October 22, 2018