reglab/housing_qa huggingface dataset:
CA Unemp Ins Code § 987.7 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 987.7.

987.7.  (a) If the worker contributions required in any one month to be made because of the receipt of cash tips and cash gratuities exceed the wages of the worker under the control of the employer, the worker may furnish the employer, on or before the 10th day of the following month, or, if the amounts are estimated, on or before the last day of the month following the calendar quarter, an amount equal to the excess.(b) If the worker contributions required by Section 984 with respect to cash tips and cash gratuities exceed the amount of worker contributions that can be collected by the employer from the wages of the worker, the excess shall be paid by the worker, except as provided by Section 1088.6. The worker shall pay the excess to the department within 30 days from his or her receipt of the written statement furnished by his or her employer pursuant to Section 1088.6. If the worker fails to pay the excess within the time required by this subdivision, the director may make an assessment for the excess and shall give the worker a written notice of the assessment. Article 8 (commencing with Section 1126) with respect to the assessment of contributions and Chapter 7 (commencing with Section 1701) with respect to the collection of contributions shall apply to the recovery of amounts under this subdivision.(c) The director may offset amounts assessed pursuant to subdivision (b) against any refund payable to the worker under Section 1176.5 or against any amount of disability benefits to which he or she may become entitled under Part 2 (commencing with Section 2601) within any of the following periods:(1) The current disability benefit period.(2) One year from the beginning date of any disability benefit period that begins during the three-year period next succeeding the service of notice of the assessment.(Amended by Stats. 1993, Ch. 402, Sec. 1. Effective January 1, 1994.)
CA Unemp Ins Code § 988 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 988.

988.  In case of the insolvency or bankruptcy of an employer, contributions by workers, payable as provided in this article, shall not be considered any part of the employer’s assets and shall be paid to the director prior to the payment of any other claim against the employer.(Amended by Stats. 1982, Ch. 497, Sec. 175. Operative July 1, 1983, by Sec. 185 of Ch. 988.)
CA Unemp Ins Code § 989 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 989.

989.  The annual tax rate or contribution rate which under this division is determined to apply to any particular employee or any particular employer, or group of employees or group of employers, shall be made public and available for public inspection but in no case shall the amount of tax paid by any employee or employer, or group of employees or group of employers, be disclosed to the public.(Enacted by Stats. 1953, Ch. 308.)
CA Unemp Ins Code § 990 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 990.

990.  In the payment of any contributions, a fractional part of a cent shall be disregarded unless it amounts to one-half cent ($0.005) or more, in which case it shall be increased to one cent ($0.01).(Enacted by Stats. 1953, Ch. 308.)
CA Unemp Ins Code § 992 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 992.

992.  During such time as the Federal Unemployment Tax Act is amended so that employers are allowed, against the tax imposed by Section 3301 of that act, credits amounting to 100 percent of such tax on account of contributions paid under this division, then the additional amount of contributions provided for by Section 993 shall be required to be paid into the Unemployment Fund.(Amended by Stats. 1961, Ch. 2153. Section operative as prescribed in Section 994.)
CA Unemp Ins Code § 993 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 993.

993.  Every employer who is subject to the tax provided for by Section 3301 of the Federal Unemployment Tax Act, shall, subject to Section 992, pay into the Unemployment Fund in addition to the amounts required by other provisions of this division an amount equal to five-tenths of 1 percent, or such other percentage as applies for a calendar year pursuant to Section 6157 of the Internal Revenue Code of 1954, of all wages paid by him or her in employment and included in the measure of the contributions allowed as the credit against the tax imposed by Section 3301 of the Federal Unemployment Tax Act.(Amended by Stats. 1978, Ch. 2. Section operative as prescribed in Section 994.)
CA Unemp Ins Code § 994 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 994.

994.  Sections 992 and 993 shall not become operative unless the Secretary of Labor certifies that they are in conformity with the provisions of Title III of the Social Security Act and Sections 3302, 3303, and 3304 of the Federal Unemployment Tax Act.(Amended by Stats. 1955, Ch. 1165.)
CA Unemp Ins Code § 995 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 3 - Contribution Rates|Section 995.

995.  The department shall submit to the Legislature in May and October of each year a report on the status of the Unemployment Fund and the Unemployment Compensation Disability Fund. Each report shall include both actual and forecasted information on the fund balances, receipts, disbursements, claim data, tax rates, and employment levels.(Added by Stats. 1994, Ch. 967, Sec. 1.7. Effective September 28, 1994.)
CA Unemp Ins Code § 1025 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 4 - Reserve Accounts|Section 1025.

1025.  The director shall keep separate records of the amounts paid into the fund by each employer in his or her own behalf, or chargeable to him or her as benefits; but nothing in this division shall be construed to grant any employer or his or her employees prior claims or rights to the amount contributed by him or her to the fund, either on his or her own account or on behalf of his or her employees. The amount of employer contributions, advances, or reimbursements under Article 5 (commencing with Section 801) of Chapter 3 of this part or Section 821, and all other amounts payable to the fund, shall be pooled and available to pay unemployment compensation benefits to any employee entitled thereto, regardless of the source of contributions or any other amounts.(Amended by Stats. 2005, Ch. 152, Sec. 9. Effective January 1, 2006.)
CA Unemp Ins Code § 1026 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 4 - Reserve Accounts|Section 1026.

1026.  (a) The director shall maintain a separate reserve account for each employer, and shall credit each reserve account with all the contributions paid on his or her behalf.(b) Unemployment compensation benefits paid to an unemployed individual during any benefit year shall be charged against the reserve account of his or her employer during his or her base period. If the individual performed services in employment for more than one employer during his or her base period, unemployment compensation benefits paid to him or her shall be charged against the respective reserve accounts of the employers in the proportion that the total wages paid to the individual in employment for each employer bears to the total wages paid to the individual in employment for all employers during the base period.(c) The director shall credit the interest earned by the Unemployment Fund to each positive reserve employer account in proportion to the amount the account bears to the total of all positive reserve accounts.(d) Except as provided by Sections 803 and 821, in proportion to the amount each employer’s taxable wages bears to the total of all employers’ taxable wages, the director shall credit to each employer reserve account all of the following:(1) Benefit overpayments collected in the four quarters prior to the computation date.(2) Positive balances in reserve accounts canceled pursuant to Section 1029.(3) Other nontax income.(e) Except as provided by Sections 803 and 821, in the same proportion as provided in subdivision (d), the director shall charge to each employer reserve account all of the following:(1) The increase in the total of all negative reserve account balances as computed by subtracting the total of all negative reserve account balances on July 31 of each year prior to the cancellations required by Section 1027.5 from the total of all negative reserve account balances on the prior July 31 after the cancellations required by Section 1027.5, except as provided by Section 1144.(2) Benefit overpayments established in the four quarters prior to the computation date.(3) Benefits not charged to employer reserve accounts pursuant to Section 1032, 1032.5, 1034, 1035, 1036, 1335, 1338, or 1380.(4) Other items of expense and benefit charges not included in active employer reserve accounts.(Amended by Stats. 1994, Ch. 1050, Sec. 1. Effective January 1, 1995.)
CA Unemp Ins Code § 1026.1 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 4 - Reserve Accounts|Section 1026.1.

1026.1.  Notwithstanding any other provision of this code, an employer’s reserve account shall not be relieved of charges relating to a benefit overpayment if the department determines that the payment was made because the employer, or an agent of the employer, was at fault for failing to respond timely or adequately to requests of the department for information relating to the individual claim for unemployment compensation benefits. The department shall make this determination when the employer or agent fails to respond timely or adequately in two instances relating to the individual claim for unemployment compensation benefits. This section shall apply to benefit overpayments established on or after October 22, 2013.(Added by Stats. 2012, Ch. 783, Sec. 3. (AB 1845) Effective January 1, 2013.)
CA Unemp Ins Code § 1026.2 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 4 - Reserve Accounts|Section 1026.2.

1026.2.  (a) Notwithstanding subdivision (b) of Section 1026 or any other law, for the duration of all federal unemployment benefit programs specifically created to respond to the COVID-19 pandemic, unemployment compensation benefits paid to an unemployed individual shall not be charged against the reserve account of a tax-rated employer, unless the employer or an agent of the employer was at fault as set forth in Section 1026.1. (b) This section shall become inoperative on January 1, 2021, unless the director determines that noncharging provisions are otherwise extended by federal law. (Added by Stats. 2020, Ch. 22, Sec. 1. (AB 103) Effective June 29, 2020. Conditionally inoperative on January 1, 2021, by it own provisions.)
CA Unemp Ins Code § 1027.1 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 4 - Reserve Accounts|Section 1027.1.

1027.1.  On the computation date in 1966, the portion of each negative reserve balance which has not previously been charged to the balancing account shall be transferred to that account and the employer’s reserve account thereupon canceled. The computation on such date for calendar year 1967 shall be based upon the status of the employer’s account prior to such transfer and cancellation subject to the requirements of Section 982. The computation for each calendar year beginning with calendar year 1968 shall be in accordance with the requirements of Section 982 and an employer whose reserve account has been canceled under this section shall be considered as first becoming a subject employer on July 1, 1966.(Added by Stats. 1965, Ch. 1897.)
CA Unemp Ins Code § 1027.5 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 4 - Reserve Accounts|Section 1027.5.

1027.5.  On the computation date each year, the amount each employer’s net balance of reserve is more negative than 21 percent of the employer’s average base payroll shall be canceled from his or her reserve balance.The amendment made to this section by Chapter 1296 of the Statutes of 1984 shall be deemed to have become operative on June 30, 1984, and the amendment shall be given retroactive effect to that date.(Amended by Stats. 1985, Ch. 448, Sec. 2. Effective July 31, 1985.)
CA Unemp Ins Code § 1027.6 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 4 - Reserve Accounts|Section 1027.6.

1027.6.  On the computation date of June 30, 1983, the amount each employer’s net balance of reserve was more negative than 12 percent of the employer’s average base payroll shall be canceled from his or her reserve balance.(Added by Stats. 1984, Ch. 1296, Sec. 2. Effective September 20, 1984.)
CA Unemp Ins Code § 1028 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 4 - Reserve Accounts|Section 1028.

1028.  The charge of unemployment compensation benefits to an employer’s account required by Section 1026 shall be made in such manner as to include as of each computation date all unemployment compensation benefit payments made on or before the computation date. In computing the charge to employers’ accounts, a fractional part of a dollar shall be disregarded unless it amounts to one-half dollar ($0.50) or more, in which case it shall be increased to one dollar ($1).(Amended by Stats. 1959, Ch. 1729.)
CA Unemp Ins Code § 1029 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 4 - Reserve Accounts|Section 1029.

1029.  (a) Whenever an employer ceases to pay wages in employment, the reserve account of the employer, unless it has been transferred under Article 5 (commencing with Section 1051), shall be canceled on the records of the department after a period of three consecutive years has elapsed following the latest calendar quarter in which the employer paid wages in employment.(b) Whenever a period of three consecutive years has elapsed, commencing with the effective date of an election by any entity to finance benefits pursuant to Section 803, any portion of the reserve account of the entity that has not been subject to use pursuant to Section 712 or 713, unless that portion has been reacquired by the entity by termination of the election under Section 803 prior to the expiration of the three-year period, shall be canceled on the records of the department. Section 982 shall apply to that entity.(c) Upon the termination of an election by a school employer to finance benefits pursuant to Article 6 (commencing with Section 821) of Chapter 3, any favorable balance in the account of the school employer under the election shall be canceled on the records of the department.(Amended by Stats. 1993, Ch. 854, Sec. 4. Effective January 1, 1994.)
CA Unemp Ins Code § 1030.1 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 4 - Reserve Accounts|Section 1030.1.

1030.1.  (a) If the employment of an individual is terminated due to his absence from work for a period in excess of 24 hours because of his incarceration and he is convicted of the offense for which he was incarcerated or of any lesser included offense, he shall be deemed to have left his work voluntarily without good cause for the purposes of Sections 1030, 3701, and 4701. A plea or verdict of guilty irrespective of whether an order granting probation or other order is made suspending the imposition of the sentence or whether sentence is imposed but execution thereof is suspended, or a conviction following a plea of nolo contendere, is deemed to be a conviction within the meaning of this section.(b) Notwithstanding any other provision of this division, any ruling made prior to a conviction or other final disposition of the criminal complaint or accusation by the court as to whether an individual who is terminated due to his absence from work because of incarceration voluntarily leaves without good cause may, if no appeal has been taken from the ruling, for good cause be reconsidered by the department during the benefit year or extended duration period or extended benefit period to which the ruling relates. Notice of any reconsidered ruling shall be given to the employer which received notice under Section 1030 or 3701 or 4701, and the employer may appeal therefrom in the manner prescribed in Section 1328 or 3655 or 4655.(Amended by Stats. 1975, Ch. 751.)
CA Unemp Ins Code § 1031 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 4 - Reserve Accounts|Section 1031.

1031.  No ruling made under Section 1030 may constitute a basis for the disqualification of any claimant but a determination by the department made under the provisions of Section 1328 may constitute a ruling under Section 1030.(Amended by Stats. 1979, Ch. 373.)
CA Unemp Ins Code § 1032 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 4 - Reserve Accounts|Section 1032.

1032.  If it is ruled under Section 1030 or 1328 that the claimant left the employer’s employ voluntarily and without good cause, or left under one of the following circumstances, benefits paid to the claimant subsequent to the termination of employment that are based upon wages earned from the employer prior to the date of the termination of employment shall not be charged to the account of the employer, except as provided by Section 1026 or if the department determines pursuant to Section 1026.1 that the employer’s reserve account should not be credited, unless the employer failed to furnish the information specified in Section 1030 within the time limit prescribed in that section or unless that ruling is reversed by a reconsidered ruling:(a) The claimant was discharged by reason of misconduct connected with his or her work.(b) The claimant was a student employed on a temporary basis and whose employment began within, and ended with his or her leaving to return to school at the close of, his or her vacation period.(c) The claimant left the employer’s employ to accompany his or her spouse or domestic partner to a place or to join him or her at a place from which it is impractical to commute to the employment, and to which a transfer of the claimant by the employer is not available.(d) The claimant left the employer’s employ to protect his or her family or himself or herself from domestic violence abuse.(e) The claimant left the employer’s employ to take a substantially better job.(f) The claimant’s discharge or quitting from his or her most recent employer was the result of an irresistible compulsion to use or consume intoxicants including alcoholic beverages.(g) For purposes of this section “spouse” includes a person to whom marriage is imminent, and “domestic partner” includes a person to whom a domestic partnership, as described in Section 297 of the Family Code, is imminent.(Amended by Stats. 2012, Ch. 783, Sec. 5. (AB 1845) Effective January 1, 2013.)
CA Unemp Ins Code § 1032.5 (2021)
2021 California Code|Unemployment Insurance Code - UIC|DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION|PART 1 - UNEMPLOYMENT COMPENSATION|CHAPTER 4 - Contributions and Reports|ARTICLE 4 - Reserve Accounts|Section 1032.5.

1032.5.  (a) Any base period employer may, within 15 days after mailing of a notice of computation under subdivision (a) of Section 1329, submit to the department facts within its possession disclosing that the individual claiming benefits is rendering services for that employer in less than full-time work, and that the individual has continuously, commencing in or prior to the beginning of the base period, rendered services for that employer in such less than full-time work.(b) The department shall consider facts submitted under subdivision (a) of this section together with any information in its possession and promptly notify the employer of its ruling. If the department finds that an individual is, under Section 1252, unemployed in any week on the basis of his or her having less than full-time work, and that the employer submitting facts under this section is a base period employer for whom the individual has continuously, commencing in or prior to the beginning of the base period, rendered services in such less than full-time work, that employer’s account shall not be charged, except as provided by Section 1026 or if the department determines pursuant to Section 1026.1 that the employer’s reserve account should not be credited, for benefits paid the individual in any week in which such wages are payable by that employer to the individual. The employer may appeal from a ruling or reconsidered ruling to an administrative law judge within 30 days after mailing or personal service of notice of the ruling or reconsidered ruling. The 30-day period may be extended for good cause, which shall include, but not be limited to, mistake, inadvertence, surprise, or excusable neglect. The director shall be an interested party to any appeal. The department may for good cause reconsider any ruling or reconsidered ruling within either five days after an appeal to an administrative law judge is filed or, if no appeal is filed, within 30 days after mailing or personal service of the notice of the ruling or reconsidered ruling.(c) This section shall become operative on July 1, 2015.(Repealed (in Sec. 3) and added by Stats. 2014, Ch. 399, Sec. 4. (SB 1314) Effective January 1, 2015. Section operative July 1, 2015, by its own provisions.)