California Unemployment Insurance Code ARTICLE 9 - Refunds and Overpayments

• Section 1176.
  If, by reason of an employee receiving wages from more than one employer during any calendar year, the wages received by him or her during...
• Section 1176.5.
  (a) Except as provided by subdivision (c) of this section, refunds and credits under Section 1176 shall be claimed pursuant to Section 17061 of the Revenue...
• Section 1177.
  Except as provided by subdivision (b) of Section 1178, if the director determines that any amount of contributions, penalty or interest has been erroneously or...
• Section 1177.5.
  (a) If the director determines that an overpayment has been made to the department by an employing unit or the School Employees Fund because of a...
• Section 1178.
  (a) A claim for refund or credit may be filed with the director for any overpayment including, but not limited to, amounts paid subsequent to the...
• Section 1179.
  Every claim for refund or credit shall be in writing and shall state the specific grounds upon which the claim is founded. A waiver of...
• Section 1179.5.
  If an employing unit pays the amount of contributions, penalties, and interest assessed under Article 8 (commencing with Section 1126) of Chapter 4 of Part...
• Section 1180.
  The director shall give notice pursuant to Section 1206 to the claimant whenever he or she denies any claim for refund or credit in whole...
• Section 1180.1.
  No claim for refund of amounts paid pursuant to Section 1870 may be filed.(Added by Stats. 1993, Ch. 356, Sec. 1. Effective January 1, 1994.)
• Section 1180.5.
  (a) If the director finds that a claim for refund or credit or portion thereof, including a claim deemed made and denied pursuant to subdivision (a)...
• Section 1181.
  Interest shall be allowed and paid only to the extent that interest and penalties collected under this division are available therefor upon any overpayment of...
• Section 1184.
  If any refund or portion thereof is erroneously made, the director shall assess that amount to the employing unit or other person to whom the...
• Section 1185.
  The director, in collaboration with the Franchise Tax Board, shall do all of the following:(a) Identify taxpayers who have overpaid disability insurance contributions in any or...

Last modified: October 22, 2018