California Unemployment Insurance Code ARTICLE 2 - Liability of Successors, Officers and Fiduciaries

• Section 1731.
  Any person or employing unit that acquires the organization, trade or business, or substantially all the assets thereof, of an employer shall withhold in trust...
• Section 1732.
  (a) Upon request of either of the parties to an acquisition as described in Section 1731, the department shall within 30 days issue a certificate, or...
• Section 1733.
  Any person or employing unit that fails to withhold money or other property or fails to pay the amount or value of the property withheld...
• Section 1734.
  The director shall have all of the remedies for collection against any person or employing unit that acquires the organization, trade or business, or substantially...
• Section 1735.
  Any officer, major stockholder, or other person, having charge of the affairs of a corporate, association, registered limited liability partnership or foreign limited liability partnership,...
• Section 1735.1.
  (a) An individual who has been assessed under the provisions of Section 1128.1, or an officer, major stockholder, or other person having charge of the affairs...
• Section 1736.
  In addition to other penalties prescribed in this division, failure to file the notice required by Section 1090 shall cause the assignee, receiver, trustee in...

Last modified: October 22, 2018