reglab/housing_qa huggingface dataset:
CA Unemp Ins Code § 1735.1 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 2 - Liability of Successors, Officers and Fiduciaries|Section 1735.1.

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 of a business entity that has been assessed under the provisions of that section, shall be personally liable for the amount of contributions, withholdings, penalties, and interest due and unpaid by the employer, other than those under subdivisions (a) and (b) of Section 1128, for whom money was exchanged as described in Section 1128.1. The director may assess that person for the amount of contributions, withholdings, all penalties other than those under Section 1128, and interest. The provisions of Article 8 (commencing with Section 1126) and Article 9 (commencing with Section 1176) of Chapter 4 apply to assessments made pursuant to this section. Sections 1221, 1222, 1223, and 1224 apply to assessments made pursuant to this section. With respect to that person, the director shall have all the collection remedies set forth in this chapter.(b) For purposes of this section, “business entity” means a partnership, corporation, association, limited liability company, or Indian tribe (as described by Section 3306(u) of Title 26 of the United States Code).(Amended by Stats. 2015, Ch. 303, Sec. 522. (AB 731) Effective January 1, 2016.)
CA Unemp Ins Code § 1736 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 2 - Liability of Successors, Officers and Fiduciaries|Section 1736.

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 bankruptcy, or other representative of an insolvent employing unit, or the administrator or executor of the estate of the deceased employing unit to be personally responsible for all loss in contributions, penalties and interest attributable to such failure. This liability may be enforced by civil action in the name of the State of California against the assignee, receiver, trustee in bankruptcy, or other representative of the insolvent employing unit, and against the administrator or executor of the deceased employing unit.(Enacted by Stats. 1953, Ch. 308.)
CA Unemp Ins Code § 1755.1 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 3 - Notices of Levy|Section 1755.1.

1755.1.  (a) In order to implement Section 1755, the department may serve notice to an address for any financial institution, as defined in Section 481.113 of the Code of Civil Procedure, by means of magnetic media, electronic transmission, or other electronic technology.(b) For purposes of this section, the term “address” shall mean a telephone or modem number, facsimile machine, or any other reference number designated by the financial institution to receive data by electronic means.(Amended by Stats. 2012, Ch. 484, Sec. 16. (AB 2364) Effective January 1, 2013.)
CA Unemp Ins Code § 1756 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 3 - Notices of Levy|Section 1756.

1756.  Notices of levy to the state, pursuant to Section 1755, shall be given to the state department, board, office or commission prior to the time it presents the claim of the person or employing unit to the State Controller.(Amended by Stats. 1971, Ch. 873.)
CA Unemp Ins Code § 1757 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 3 - Notices of Levy|Section 1757.

1757.  Any person notified pursuant to Section 1755 or 1755.1 who fails or refuses to surrender any credits or other personal property, or pay any debts owing to the delinquent employer, up to the amount specified in the levy, shall be liable in his or her own person and estate to the director in an amount equal to the value of the credits or other personal property in the amount of the debt, but not exceeding the amount specified in the notice of levy, if solely by reason of such failure or refusal, the department is unable to recover the contributions, penalties, or interest owing by the person with respect to which the notice was given.(Amended by Stats. 2011, Ch. 296, Sec. 297. (AB 1023) Effective January 1, 2012.)
CA Unemp Ins Code § 1758 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 3 - Notices of Levy|Section 1758.

1758.  As used in this article “person” includes this State and any county, city and county, municipality, district or other political subdivision thereof.(Enacted by Stats. 1953, Ch. 308.)
CA Unemp Ins Code § 1785 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 4 - Warrant for Collection|Section 1785.

1785.  If any amount required to be paid under this division is not paid when due, the director or the director’s authorized representative may, not later than three years after the payment became delinquent, or within 10 years after the last entry of a judgment under Article 5 (commencing with Section 1815) or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this division. The warrant shall be directed to any sheriff, marshal, or peace officer of the Department of the California Highway Patrol and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.(Amended by Stats. 1998, Ch. 931, Sec. 451. Effective September 28, 1998.)
CA Unemp Ins Code § 1786 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 4 - Warrant for Collection|Section 1786.

1786.  The department may pay or advance to the sheriff, marshal, or peace officer of the Department of the California Highway Patrol the same fees, commissions, and expenses for his or her services under this article as are provided by law for similar services pursuant to a writ of execution. The director, and not the court, shall approve the fees for publication in a newspaper.(Amended by Stats. 1998, Ch. 931, Sec. 452. Effective September 28, 1998.)
CA Unemp Ins Code § 1787 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 4 - Warrant for Collection|Section 1787.

1787.  The fees, commissions, and expenses incurred in connection with the levying and execution of a warrant are the obligation of the person or employing unit required to pay any amount under this division and may be collected from him by virtue of the warrant or in any other manner provided in this chapter for the collection of the tax.(Enacted by Stats. 1953, Ch. 308.)
CA Unemp Ins Code § 1815 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 5 - Summary Judgment|Section 1815.

1815.  If any employing unit is delinquent in the payment of any contributions, penalties or interest provided for in this division, the director may, not later than 10 years after the payment became delinquent or within 10 years after the last entry of a judgment under this article or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, file in the office of the Clerk of the Superior Court of Sacramento County, or with the clerk of the superior court of the county in which the employer has its principal place of business, a certificate specifying the amount of the contributions, interest and penalty due and the name and last known address of the employer liable therefor. The certificate shall also contain a statement that the director has complied with all the provisions of this division in relation to the computation and levy of the contributions, interest and penalty, and a request that judgment be entered against the employer in the amount set forth in the certificate. The clerk immediately upon the filing of the certificate shall enter a judgment for the State of California against the employer in the amount set forth in the certificate. Such judgment may be filed by the clerk in a looseleaf book entitled “Unemployment Contributions Judgments.”(Amended by Stats. 2002, Ch. 784, Sec. 592. Effective January 1, 2003.)
CA Unemp Ins Code § 1816 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 5 - Summary Judgment|Section 1816.

1816.  An abstract of a judgment secured pursuant to this article or a copy thereof may be recorded with the county recorder of any county and from the time of the recording, the amount of the judgment shall constitute a lien upon all the real property of the employer in that county, owned or acquired by him during the life of the lien. The lien shall have the force, effect and priority of a judgment lien and shall continue for 10 years after the last entry of a judgment under this article unless sooner released or otherwise discharged. The lien may, within 10 years after the last entry of a judgment under this article or within 10 years from the date of the last extension of the lien, be extended by recording a new abstract in the office of the county recorder of any county and from the time of such recording, the lien shall be extended to all the real property in such county for 10 years unless sooner released or otherwise discharged. Execution shall issue upon such a judgment upon request of the director in the same manner as execution may issue upon other judgments and sales shall be held under such execution as prescribed in the Code of Civil Procedure. In all proceedings under this section the director or his authorized agents may act on behalf of the state.(Amended by Stats. 1977, Ch. 481.)
CA Unemp Ins Code § 1817 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 5 - Summary Judgment|Section 1817.

1817.  (a) If the director determines that the amount of any contributions, interest, and penalties are sufficiently secured by a lien on other property or that the release or subordination of the lien imposed under Section 1816 will not jeopardize the collection of the amount of the contributions, interest, and penalties, the director may at any time release all or any portion of the property subject to the lien imposed by Section 1816 from the lien or may subordinate the lien imposed by Section 1816 to other liens and encumbrances.(b) If the director finds that the liability represented by the lien imposed under Section 1816, including any interest accrued thereon, is legally unenforceable, the director may release the lien.(c) A certificate by the director to the effect that any property has been released from a lien or that the lien has been subordinated to other liens and encumbrances is conclusive evidence that such property has been released or that the lien has been subordinated as provided in the certificate.(Added by Stats. 1980, Ch. 600, Sec. 70.5.)
CA Unemp Ins Code § 1818 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 5 - Summary Judgment|Section 1818.

1818.  The right of the director to use the summary judgment procedure contained in this article shall be in addition to any other collection procedure contained in this division. No action taken by the director shall be construed to be an election to pursue the summary judgment procedure to the exclusion of any other collection procedure in this division.(Enacted by Stats. 1953, Ch. 308.)
CA Unemp Ins Code § 1851 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 6 - Civil Action|Section 1851.

1851.  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding, in any court against this State or against any officer thereof to prevent or enjoin the collection of any contribution sought to be collected under this division.(Enacted by Stats. 1953, Ch. 308.)
CA Unemp Ins Code § 1852 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 6 - Civil Action|Section 1852.

1852.  In addition to any other tax administration and collection procedures authorized in this division, the director may bring an action in the courts of this or any other state or of the United States, in the name of the State of California, to administer the provisions of, and to collect the amount of any delinquent contributions or taxes, together with penalties and interest, due under this code. No such action shall be commenced later than:(a) Three years after the date on which any amount due on a return or report filed by an employing unit or on an assessment made by the director becomes delinquent.(b) Ten years after:(1) The date on which a judgment is last entered under Article 5 of this chapter.(2) The date on which a notice of state tax lien is last recorded or filed under Section 7171 of the Government Code.(Amended by Stats. 1994, Ch. 1049, Sec. 19. Effective January 1, 1995.)
CA Unemp Ins Code § 1853 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 6 - Civil Action|Section 1853.

1853.  The courts of this State shall give preference on their calendar to any civil action brought by or against the director over all other civil litigation except equity cases, cases involving extraordinary writs, or summary proceedings.(Enacted by Stats. 1953, Ch. 308.)
CA Unemp Ins Code § 1854 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 6 - Civil Action|Section 1854.

1854.  In any civil action brought by or against the director a certificate under oath by the director or his authorized agent showing the delinquency shall be prima facie evidence of the levy of the contributions, of the delinquency of the amounts set forth, and of the compliance by the director with all the provisions of this division relating to the computation and levy of the amounts.(Amended by Stats. 1969, Ch. 828.)
CA Unemp Ins Code § 1855 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 6 - Civil Action|Section 1855.

1855.  (a) A civil action may be commenced at the request of the director in the name of the State of California to enjoin any individual or entity from conduct that, by solicitation, sale, or advertising, is inducing or otherwise attempting to persuade employers or employees, or potential employers or employees, to violate this code or to otherwise attempt to evade contributions or taxes provided for under this code by scheme, device, or similar activity. Any action under this section shall be brought in the Superior Court of the County of Sacramento or in the superior court of the county in which that individual or entity resides, has its principal place of business, or has engaged in conduct subject to penalty under this code.(b) In any action under subdivision (a), the court may enjoin the person from engaging in the conduct or in any other activity specified in subdivision (a), if the court finds both of the following:(1) That the person has engaged in any conduct specified in subdivision (a).(2) That injunctive relief is appropriate to prevent recurrence of that conduct.(c) For purposes of the civil action referred to in subdivisions (a) and (b), the court may issue without bond, a temporary restraining order upon the filing of a statement, certified by the director, which contains both of the following:(1) That a determination has been made that the individual or entity is engaging in conduct described in subdivision (a), accompanied by a detailed description of the reasons for the determination.(2) That the activity of the individual or entity will result in the nonpayment of contributions or taxes required under this code and that the contributions or taxes would be otherwise payable.(d) The director shall provide the court clerk with an exact copy of the certified statement upon filing, which copy will be endorsed or certified by the court clerk and returned to the director, along with a certified copy of the court’s order. From the time of service of the endorsed or certified copy of the statement and order, that individual or entity shall be temporarily restrained from the activity set forth in the statement. That temporary restraining order will continue in effect unless dissolved after a hearing on a preliminary injunction in the Superior Court of Sacramento County or the county in which the individual or entity resides, has its place of business, or has engaged in the conduct specified in the statement. That hearing or preliminary injunction shall be held under the rules of the superior court.(Amended by Stats. 2006, Ch. 538, Sec. 646. Effective January 1, 2007.)
CA Unemp Ins Code § 1860 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 7 - Additional Remedies|Section 1860.

1860.  (a) For the purpose of collecting delinquent contributions, interest, and penalties, the director may enter into an agreement with one or more private persons, companies, associations, or corporations providing debt collection services outside this state with respect to the collection of delinquent contributions, interest, and penalties. That agreement may provide, at the discretion of the director, the rate of payment and the manner in which compensation for services shall be paid. The compensation, fees, and expenses may be added to the amount of the delinquent contributions, interest, and penalties and may be collected by the contractor from the debtor. The director shall provide the necessary information for the contractor to fulfill its obligation under the agreement.(b) At the discretion of the director, the contractor may, as part of the collection process, refer the debt to legal representatives for litigation in the name of the director.(c) No action taken by the director, pursuant to this section, shall be construed to be an election to forego other collection procedures in this division.(Added by Stats. 1988, Ch. 1097, Sec. 1.)
CA Unemp Ins Code § 1870 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 8 - Offers in Compromise|Section 1870.

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 an agreement to accept partial payment in satisfaction of the full liability under the following conditions when he or she believes that it will be in the best interest of the state.(1) Offers in compromise shall be considered only for liabilities of inactive out-of-business accounts, and of individuals assessed under Section 1735 or partners only if the individual assessed or partner no longer has a controlling interest or association with the business that incurred the liability to which the offer in compromise applies.(2) The employer, individual assessed under Section 1735, or partner does not have access to current income sufficient to pay more than the accumulating interest and 6.7 percent of the liability on an annual basis.(3) The employer, individual assessed under Section 1735, or partner does not have reasonable prospects of acquiring increased income or assets that would enable him or her to liquidate the liability in a reasonable period.(4) The employer, individual assessed under Section 1735, or partner does not have assets, whether or not subjected to lien by the department, that if sold, would satisfy the liability.(5) The amount offered in compromise is more than the department could reasonably expect to collect through involuntary means during the four-year period beginning on the date on which a compromise agreement is tendered by the employer, individual assessed under Section 1735, or partner.(6) The compromise offer is submitted by the taxpayer in writing and is accompanied by cash, a cashier’s check, or money order equal to the amount offered in compromise.(7) Only nondisputed, final tax liabilities shall be considered for compromise.(8) Liabilities that arose as a result of fraud or actions that resulted in a conviction for a violation of this code shall not be compromised.(b) When in the director’s judgment it serves the best interest of the state, the director may permit the agreed upon amount to be paid in installments under a payment agreement not to exceed five years in length.(c) The employer or individual submitting an offer shall be notified in writing when an offer in compromise is accepted or rejected.(1) Moneys paid to the department along with an offer shall not be applied against the liability by the department until the offer has been accepted or rejected.(2) In the event an offer is rejected, the amount will either be applied to the liability or refunded, at the discretion of the employer or individual submitting the offer.(Added by Stats. 1993, Ch. 356, Sec. 3. Effective January 1, 1994.)
CA Unemp Ins Code § 1871 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 7 - Collections|ARTICLE 8 - Offers in Compromise|Section 1871.

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 is reviewed and approved by the Unemployment Insurance Appeals Board. In reviewing any agreement, the Unemployment Insurance Appeals Board shall be restricted to determining, based on the case file submitted by the director, whether the director has exercised due diligence in determining whether the conditions set forth in subdivision (a) of Section 1870 have been satisfied.(Added by Stats. 1993, Ch. 356, Sec. 3. Effective January 1, 1994.)