reglab/statecodes huggingface dataset:
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1128.

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 any part of the deficiency for which an assessment is made is due to fraud or an intent to evade this division or authorized regulations, a penalty of 50 percent of the amount of contributions assessed shall be added to the assessment. This penalty is in addition to the penalties provided pursuant to Sections 1126 and 1127.
(b) An additional penalty of 50 percent of the amount of contributions assessed shall be added to any assessment that includes a penalty under subdivision (a), if the employer paid wages and failed to provide information returns as required under Section 13050 of this code or Section 6041A of the Internal Revenue Code. This penalty shall be in addition to any penalties under Section 1126 or 1127.
(Amended by Stats. 2002, Ch. 29, Sec. 11. Effective January 1, 2003.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1128.1.

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 from the exchange to conceal the payment of wages with an intent to evade a provision of this code, the director shall assess a penalty against the individual or business entity in an amount equal to 100 percent of any assessed contributions that were based on the concealed wages. An employing unit subject to a penalty under Section 1128 shall not be assessed a penalty under this section for the same violation.
(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).
(c) The penalty applies only when there is evidence that the individual or business entity who exchanged money knew that the employer intended to use the cash proceeds from the exchange to conceal the payment of wages and thereby avoid the payment of contributions or taxes required by this code.
(Amended by Stats. 2015, Ch. 303, Sec. 517. (AB 731) Effective January 1, 2016.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1129.

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 and Taxation Code from and after the last day of the month following the close of the calendar quarter, or from and after the 15th day of the month following the close of the calendar month, for which the contributions should have been returned until the date of payment.
(Amended by Stats. 1993, Ch. 31, Sec. 66. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1130.

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 underpayments.
(Enacted by Stats. 1953, Ch. 308.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1131.

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 Stats. 1979, Ch. 1082.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1132.

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 or authorized regulations, every notice of assessment shall be made within three years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued or within three years after the deficient return or report is filed, or was due, whichever period expires the later. An employing unit may waive this limitation period or may consent to its extension.
In case of failure without good cause to file a return or report, every notice of assessment shall be made within eight years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued. An employing unit may waive this limitation period or may consent to its extension.
(Amended by Stats. 1994, Ch. 1049, Sec. 17. Effective January 1, 1995.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1135.

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. There shall be added to the amount of each delinquent assessment a penalty of 15 percent of the amount thereof exclusive of interest and penalties.
(b) The changes made to this section by the act adding this subdivision shall apply on and after July 1, 2014.
(Amended by Stats. 2014, Ch. 28, Sec. 95. (SB 854) Effective June 20, 2014.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1136.

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 cases:
(a) Where no petition for reassessment has been filed.
(b) Where a petition for reassessment is filed, if the cancellation is made prior to the mailing of a decision of the administrative law judge.
(c) Where a petition for reassessment has been filed and an order or decision of an administrative law judge or of the appeals board has been issued on any grounds not on the merits, if the cancellation is approved by the appeals board.
(Amended by Stats. 1984, Ch. 537, Sec. 15.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1137.

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 an assessment of those contributions, served pursuant to Section 1206, noting upon the assessment that it is a jeopardy assessment levied under this section and the facts upon which the director finds that collection of contributions will be jeopardized by delay. The amount of the assessment shall be immediately delinquent, whether or not the time otherwise allowed by law or authorized regulations has expired. When applicable, the penalties provided in Sections 1126, 1127, and 1128, and interest under Section 1129, shall attach to the amount of the contributions specified in the jeopardy assessment. Penalties under Section 1135 shall apply if payment is not made, or security for payment is not provided, within 30 days of service of a jeopardy assessment.
(b) In levying the assessment, the director may demand a deposit of such security as the director deems necessary to ensure compliance with this division, including additional security from time to time, but not more frequently than monthly, in the amount of accumulating interest. The deposit of sufficient security to ensure compliance shall stay other collection action by the director while the assessment is under review. The deposit of the sufficient security shall not be a condition for the exercise of the review and appeal rights of the employer pursuant to Sections 1221, 1222, 1223, and 1224. The filing of a petition for reassessment pursuant to Section 1221 shall not stay collection action by the director while the assessment is under review, but shall stay the sale of all property other than perishable goods seized by the director pursuant to the collection action until a final decision from a preliminary hearing pursuant to subdivision (b) of Section 1221 is issued by the administrative law judge or the board.
(Amended by Stats. 1986, Ch. 89, Sec. 1. Effective May 13, 1986.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1137.1.

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 employing unit is insolvent.
(b) The employing unit has transferred, or is about to transfer, assets for less than fair market value, and by so doing has rendered, or is likely to render, itself insolvent.
(c) The employing unit has been dissolved.
(d) Any person liable for the employing unit’s contribution, or any owner, officer, director, partner, or other person having charge of the affairs of the employing unit has departed or is about to depart the State of California and that the departure is likely to deprive the director of a source of payment of the employing unit’s contribution.
(e) Any person referred to in subdivision (d), or the employing unit, is secreting assets or is moving, placing, or depositing assets outside of the state for the purpose of interfering with the orderly collection of any contribution. The moving, placing, or depositing of assets outside of the state which constitutes a regular business practice and which does not in any way deplete the assets of the employing unit shall not be deemed to be interfering with the orderly collection of any contribution under this subdivision.
(f) The assessment to be issued against the employing unit or an individual includes a penalty under subdivision (a) of Section 1128 or Section 1128.1.
(Amended by Stats. 1997, Ch. 810, Sec. 2. Effective January 1, 1998.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1141.

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 in Section 1682 of the Labor Code, which is an employing unit, as defined in Section 135 of this code, or such farm labor contractor is otherwise delinquent in the payment of worker contributions, the department shall notify the Labor Commissioner, in writing, of the amount of the delinquency of such employing unit, and shall further notify the Labor Commissioner, in writing, when such delinquency is paid. The notice of assessment and the amount of any delinquency shall be admissible in evidence in any action or special proceeding arising out of the provisions of Chapter 3 (commencing with Section 1682) of Part 6 of Division 2 of the Labor Code.
(Added by Stats. 1970, Ch. 1216.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1141.1.

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 described by Section 3306(u) of Title 26 of the United States Code) to pay within 90 days of the final date of an assessment any amounts assessed pursuant to the provisions of this article. If the assessment is subsequently paid by the Indian tribe, the director shall notify the United States Internal Revenue Service and the United States Department of Labor of the satisfaction of the liability.
(Amended by Stats. 2015, Ch. 303, Sec. 518. (AB 731) Effective January 1, 2016.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1142.1.

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 employment, where the claimant was performing services for an educational institution, as described in Section 1253.3, willfully makes a false statement or representation or willfully fails to report a material fact regarding any week during which the services were performed, as provided in Section 1253.3, or any time granted to the claimant for professional development during his or her employment with that employer, the director shall assess a penalty against the employer of that claimant in an amount not less than two, nor more than 10, times the weekly benefit amount of that claimant.
(b) This article, Article 9 (commencing with Section 1176) of this chapter, with respect to refunds, and Chapter 7 (commencing with Section 1701) of this part, with respect to collections, shall apply to the assessments provided by this section. Penalties collected under this section shall be deposited in the Employment Development Department Contingent Fund.
(Added by Stats. 2006, Ch. 190, Sec. 1. Effective January 1, 2007.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1143.

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 disability insurance benefits, with the intent to defraud, whether for the maker or for any other person, the director shall assess a penalty against the individual in the amount of 25 percent of the benefits paid as a result of the false certification. The provisions of this article, the provisions of Article 9 (commencing with Section 1176) with respect to refunds, and the provisions of Chapter 7 (commencing with Section 1701) with respect to collections shall apply to the assessments provided by this section. Penalties collected under this section shall be deposited in the contingent fund.
(Amended by Stats. 2003, Ch. 797, Sec. 5. Effective January 1, 2004.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1144.

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 amount equal to 100 percent of the liability established under Sections 1375 and 1375.1 against the employee. Amounts collected under this section shall be deposited in the fund from which the overpayment was made and as prescribed in Section 1375.1, in the following order of priority:
(1) First to the fund from which the overpayment was made, up to the total amount of the benefit overpayment liability assessed against the employee under Section 1375.
(2) Second to the Benefit Audit Fund, up to the total amount assessed against the employee under Section 1375.1.
(b) The reserve account of any employer who is assessed under this section shall not be relieved of the charges for benefits related to the fraudulent claim.
(Added by Stats. 1994, Ch. 1050, Sec. 2. Effective January 1, 1995.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8 - Assessments › Section 1145.

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 director may assess the greater of:
(1) A penalty of five thousand dollars ($5,000).
(2) Ten percent of the combined amount of any resulting underreporting of contribution, penalties, and interest required by law.
(b) For purposes of this section, “business entity” means a partnership, corporation, association, limited liability company, or Indian tribe, as described in Section 3306(u) of Title 26 of the United States Code, or any other legal entity.
(Amended by Stats. 2017, Ch. 117, Sec. 7. (AB 1695) Effective January 1, 2018.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8.6 - Motor Carrier Employer Amnesty Program › Section 1160.

1160. (a) The department shall collaborate with the Labor Commissioner to administer the Motor Carrier Employer Amnesty Program established by Section 2750.8 of the Labor Code and as provided by this article.
(b) The definitions set forth in Section 2750.8 of the Labor Code shall apply to this article.
(Added by Stats. 2015, Ch. 741, Sec. 2. (AB 621) Effective January 1, 2016.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8.6 - Motor Carrier Employer Amnesty Program › Section 1162.

1162. Commercial drivers who are classified as employees pursuant to a settlement agreement shall be eligible to receive a refund of elective coverage contributions pursuant to Section 708 and may submit a claim for refund pursuant to Section 1178.
(Added by Stats. 2015, Ch. 741, Sec. 2. (AB 621) Effective January 1, 2016.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 8.6 - Motor Carrier Employer Amnesty Program › Section 1164.

1164. The department may promulgate regulations and take any other actions necessary or appropriate to implement this article and further its participation in the program.
(Added by Stats. 2015, Ch. 741, Sec. 2. (AB 621) Effective January 1, 2016.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 9 - Refunds and Overpayments › Section 1176.

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 such year exceed the remuneration upon which contributions are payable under Section 985, and the sum of the amount of tax imposed by Section 984 plus the amount of contributions under Section 3260 deducted from such wages exceeds the amount required under this division, the employee is entitled to a refund or credit of the amount of the excess.
(Amended by Stats. 1996, Ch. 1157, Sec. 2. Effective January 1, 1997.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 9 - Refunds and Overpayments › Section 1176.5.

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 and Taxation Code on the personal income tax return of the claimant for the year in which the wages in excess of the applicable limitation are received. In no event shall the credit or refund be made unless the claim is made on a return filed within three years from the last day prescribed for filing the return, without regard to any extensions. The director shall transfer from the Disability Fund to the General Fund an amount equal to the amount of credits and refunds allowed by the Franchise Tax Board pursuant to Section 17061 of the Revenue and Taxation Code.
(b) If the Franchise Tax Board disallows an individual’s claim filed pursuant to subdivision (a), he or she may file a protest and submit the claim to the director within 30 days of the date of mailing of the notice of disallowance by the Franchise Tax Board. An additional 30 days for the filing of the protest may for good cause be granted by the director.
(c) If any individual is not required to file a personal income tax return for a year with the Franchise Tax Board, he or she may, within three years after the calendar year in which the wages in excess of the applicable limitation are received, file a claim for refund or credit under Section 1176 with the director.
(d) The director shall make refunds from the Disability Fund if he or she allows a claim under this section. The provisions of Sections 1180, 1222, 1223, 1224, 1241, and 1242 shall apply whenever the director denies any claim for refund or credit under this section or affirms the disallowance of a claim for refund or credit by the Franchise Tax Board.
(Amended by Stats. 1989, Ch. 600, Sec. 3.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 9 - Refunds and Overpayments › Section 1177.

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 illegally collected he shall set forth on the records of the department the amount collected in excess of the amount legally due and the name of the employing unit or other person by whom it was paid and shall refund the amount to the employing unit or other person by whom it was paid if the amount does not include refundable worker contributions. If refundable worker contributions are involved and a claim has not already been filed the director shall give notice to such employing unit or other person of such amount. The excess amount shall be credited on any amounts then due from or accrued against the employing unit and the balance shall be refunded to the employing unit or its successor, administrators or executors.
(Amended by Stats. 1971, Ch. 873.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 9 - Refunds and Overpayments › Section 1177.5.

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 reason specified in this subdivision, and the amount of the overpayment has been reimbursed to the state by the federal government pursuant to the federal Workforce Investment Act of 1998, then the director shall credit the employing unit or the School Employees Fund with the amount of that overpayment, provided that the director determines that the overpayment was made because of one of the following:
(1) An employing unit paid unemployment insurance contributions after December 31, 1974, based on wages paid to individuals participating in a public service employment program under the federal Workforce Investment Act of 1998.
(2) An employing unit paid amounts after December 31, 1975, pursuant to Section 803 of this part, for benefits awarded based on wages paid to individuals participating in a public service employment program under the federal Workforce Investment Act of 1998.
(3) Payments were made by the School Employees Fund after December 31, 1975, to the Unemployment Fund pursuant to Section 821 of this part for benefits awarded based on wages paid to individuals participating in a public service employment program under the federal Workforce Investment Act of 1998.
(b) No overpayment described in subdivision (a) shall be refunded to an employing unit or to the School Employees Fund.
(Amended by Stats. 2002, Ch. 29, Sec. 13. Effective January 1, 2003.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 9 - Refunds and Overpayments › Section 1178.

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 filing for record of a certificate under Section 1703 or the entry of a judgment under Section 1815.
(b) No refund shall be made or credit allowed unless a claim therefor is filed with the director within three years from the last day of the calendar month following the close of the calendar quarter for which the overpayment was made or within six months after assessments made under Article 8 (commencing with Section 1126) of this chapter become final or within 60 days from the date of overpayment, whichever period expires the later, but prior to the expiration of such periods even though no claim is filed the director on his own initiative shall make refunds pursuant to Section 1177 or may allow credits.
(c) No refund of employer or worker contributions, penalties or interest shall be made or credit for worker contributions allowed unless the employing unit conforms, within one year after the allowance of credit or approval of the claim for refund, to authorized regulations with respect to the refund to workers entitled thereto of any money deducted by the employing unit under Section 984.
(d) Following a final decision denying a petition for reassessment pursuant to Article 11 (commencing with Section 1221), the employing unit or other person which was a party to the petition may file a claim for refund upon payment of the amount of the assessment, including interest and penalties, and thereafter may pursue all administrative and judicial review rights accorded in Article 11 (commencing with Section 1221) and Article 12 (commencing with Section 1241).
(e) No refund of employer contributions paid pursuant to Section 976.5 shall be made unless the payment is made by an employer described in subdivision (c) of Section 976.5, or the amount paid is less than or exceeds the amount needed to change the employer’s contribution rate. Refunds permitted under this subdivision shall be considered an undesignated payment and allocated according to subdivision (b) of Section 1110.1.
(Amended by Stats. 1989, Ch. 1146, Sec. 11.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 9 - Refunds and Overpayments › Section 1179.

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 any demand against the state or the director on account of overpayment shall apply when any of the following occur:
(a) Failure to file a claim with the director within the time prescribed by Section 1178.
(b) Failure, after denial of a claim by the director, to file a petition for review with an administrative law judge within the time prescribed by Section 1222.
(c) Failure to file an appeal from an adverse administrative law judge’s decision to the appeals board within the time prescribed by Section 1224.
(Amended by Stats. 1984, Ch. 537, Sec. 16.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 9 - Refunds and Overpayments › Section 1179.5.

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 1 of this division:
(a) Before an administrative law judge issues his decision upon a petition for reassessment filed on such assessment, the payment shall constitute the filing of a claim for refund, the claim for refund shall be deemed denied by the director, and the petition for reassessment shall automatically become a petition to review a denial of the claim for refund.
(b) Before the appeals board issues its decision upon an appeal from the administrative law judge’s decision on a petition for reassessment, the payment shall constitute the filing of a claim for refund, the claim shall be deemed denied by the director, the denial shall be deemed affirmed by the administrative law judge, and the appeal shall automatically become an appeal from an administrative law judge’s decision upholding the director’s denial of the claim for refund.
(Amended by Stats. 1984, Ch. 537, Sec. 17.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 9 - Refunds and Overpayments › Section 1180.

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 or in part.
(Amended by Stats. 1979, Ch. 1082.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 9 - Refunds and Overpayments › Section 1180.1.

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.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 9 - Refunds and Overpayments › Section 1180.5.

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) of Section 1179.5, has been erroneously denied, he or she may reverse the denial of the claim or portion thereof in the following cases:
(1) Where no petition for review of denial of the claim has been filed or deemed filed, if the reversal is made prior to the expiration of the period within which a petition for review may be filed under Section 1222.
(2) Where a petition for review of denial of the claim is filed or deemed filed, if the reversal is made prior to the mailing of a decision by the administrative law judge.
(b) The director shall give notice pursuant to Section 1206 of the reversal of an erroneous denial of a claim or portion thereof under this section. With respect to that portion of any such claim which remains denied by the director, the notice of reversal shall also constitute a notice of denial of such portion and Sections 1222, 1223, 1224, 1241, and 1242 shall apply.
(Amended by Stats. 1984, Ch. 537, Sec. 18.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 9 - Refunds and Overpayments › Section 1181.

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 contributions at the adjusted rate per month, or fraction thereof, established pursuant to Section 19521 of the Revenue and Taxation Code, from the date of overpayment to the date of the allowance of the refund or credit, but no interest shall be allowed if the director determines that any overpayment was made intentionally or by reason of negligence on the part of the employing unit.
(Amended by Stats. 1993, Ch. 31, Sec. 67. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 9 - Refunds and Overpayments › Section 1184.

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 refund was made, together with any interest paid thereon, but no assessment shall be made with respect to any amount of worker contributions which the employer has refunded to his or her employees. The amount of the assessment shall bear interest at the adjusted annual rate and by the method established pursuant to Section 19521 of the Revenue and Taxation Code commencing 30 days after the service of notice of the assessment, if not paid within that period, until the date of repayment. The director shall give the employing unit against whom the assessment is made a written notice of the assessment pursuant to Section 1206.
The notice shall be given within three years from the date the refund was made unless the employing unit waives this limitation period or consents to its extension. Sections 1135, 1136, 1222, 1223, and 1224 shall apply to assessments made under this section. The director shall collect the amount of any assessment made under this section in the same manner that other assessments are collected.
(Amended by Stats. 1993, Ch. 31, Sec. 68. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 9 - Refunds and Overpayments › Section 1185.

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 all tax years from January 1, 1993, to December 31, 1995, inclusive, and have not received refunds due to them. For purposes of this subdivision, “taxpayers” means any individual who filed a FTB Form 540A or 540EZ.
(b) (1) By October 15, 1997, credit the taxpayers identified in this subdivision with the amount of any overpaid disability insurance pursuant to Section 17061 of the Revenue and Taxation Code. If the amount credited pursuant to this subdivision exceeds any amount then due from the taxpayer, the difference shall be refunded to the taxpayer. For taxable years 1993, 1994, and 1995, inclusive, interest, at the rate established pursuant to Section 19521 of the Revenue and Taxation Code, shall accrue from April 15 of the tax year following the overpayment to a date preceding the date of the refund warrant by not more than 30 days.
(2) Identify and refund overpayments, with interest, to those taxpayers who have overpaid disability insurance contributions, and who have not claimed refunds due to them.
(3) Interest on overpayments of disability insurance contributions shall be allowed and paid pursuant to Sections 19340 and 19341 of the Revenue and Taxation Code.
(4) For purposes of Section 19340 of the Revenue and Taxation Code, any overpayment of disability insurance contributions shall be deemed to have been paid on the last day prescribed for filing the return under Article 1 (commencing with Section 18501) or Article 2 (commencing with Section 18601) of Chapter 2 of Part 10.2 of the Revenue and Taxation Code without regard to any extension of time for filing the return with respect to which the overpayment is allowable as a credit under Section 17061 of the Revenue and Taxation Code.
(Amended by Stats. 1999, Ch. 987, Sec. 103. Effective October 10, 1999.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 10 - Notice › Section 1206.

1206. A notice given under this chapter by the director, an administrative law judge, or the appeals board:
(a) May be served personally or by mail, except that service by mail given by the director shall be made by certified mail in the following cases:
(1) Under Sections 1137 and 1221.
(2) Under Sections 1131, 1142, 1143, 1144, 1184, 1733, and 1735 if the assessment is in excess of one thousand dollars ($1,000).
(3) Under Section 1180 if the denial of claim for refund or credit is in excess of one thousand dollars ($1,000).
(b) If served by mail, the notice shall be:
(1) Addressed to the employing unit or person at his or her address as it appears on the records of the department.
(2) Complete at the time of deposit in the United States mail.
(3) Made pursuant to Section 1013 of the Code of Civil Procedure, excepting service of notice of a hearing before or an order or a decision of an administrative law judge or of the appeals board in transfer of reserve account, reassessment and refund matters.
(c) May be served electronically or by a computerized service if service by certified mail is not required and the manner of service is agreed to by the recipient.
(Amended by Stats. 1995, Ch. 541, Sec. 4. Effective January 1, 1996.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 11 - Administrative Appellate Review › Section 1221.

1221. (a) Within 10 working days of notice of an assessment pursuant to Section 1137, the employer may file a petition for reassessment of the jeopardy assessment pursuant to Section 1222.
(b) Within five days of receiving a petition for reassessment pursuant to subdivision (a), the board shall notify the employer of the date and time of a preliminary hearing to determine the reasonableness of levying the assessment pursuant to Section 1137. The preliminary hearing shall be held before an administrative law judge and scheduled not less than 10 nor more than 20 days from the filing of the petition for reassessment. The administrative law judge shall issue a decision within 10 days of the scheduled hearing date. The date scheduled for the preliminary hearing may be continued by the administrative law judge upon the request of the employer and the director.
(c) The burden of proof on the issue of the reasonableness of levying the assessment pursuant to Section 1137 shall be on the director. In determining the reasonableness of levying the assessment pursuant to Section 1137 at the preliminary hearing, the administrative law judge shall consider and make findings on whether the director had probable cause under Section 1137.1 to levy the assessment pursuant to Section 1137. If the administrative law judge or the board, on appeal from an administrative law judge’s decision, decides that the assessment should not have been levied under Section 1137, the assessment shall automatically become, and shall have the effect of, an assessment pursuant to Section 1126 or 1127, whichever is applicable. If the administrative law judge or the board decides that the assessment was properly levied under Section 1137, this decision shall be incorporated in any decision rendered following the hearing pursuant to subdivision (d). The board shall expedite any appeal from an administrative law judge’s decision on a preliminary hearing.
(d) All other issues raised by a petition for reassessment filed pursuant to subdivision (a), including, but not limited to, the appropriateness of the amount assessed, shall be determined at a hearing scheduled and held pursuant to Sections 1223 and 1224.
(Repealed and added by Stats. 1986, Ch. 89, Sec. 5. Effective May 13, 1986.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 11 - Administrative Appellate Review › Section 1222.

1222. Within 30 days of service of any notice of assessment or denial of claim for refund or credit under Section 803, 821, or 991, or of any notice under Sections 704.1, 1035, 1055, 1127.5, 1131, 1142, 1143, 1144, 1180, 1184, 1733, and 1735, any employing unit or other person given the notice, or any employing unit affected by a granting or denial of a transfer of reserve account, may file a petition for review or reassessment with an administrative law judge. The administrative law judge may for good cause grant an additional 30 days for the filing of a petition. If a petition for reassessment is not filed within the 30-day period, or within the additional period granted by the administrative law judge, an assessment is final at the expiration of the period. If a petition for review of a termination of elective coverage under Section 704.1 is not filed within the 30-day period, or within the additional period granted by the administrative law judge, the termination is final at the expiration of the period. If the director fails to serve notice of his or her action within 60 days after a claim for refund or credit is filed, the person or employing unit may consider the claim denied and file a petition with an administrative law judge.
(Amended by Stats. 2006, Ch. 538, Sec. 643. Effective January 1, 2007.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 11 - Administrative Appellate Review › Section 1223.

1223. If any petition is filed under this article within the time and meeting requirements prescribed, an administrative law judge shall review the matter and, if requested by the petitioner, shall grant a hearing. A hearing is not required on a petition if a prior hearing has been afforded the petitioner involving the same issues, but regardless of any prior proceedings, if the petitioner files an affidavit setting forth new and additional evidence in support of his or her petition, an administrative law judge may grant an additional hearing. The administrative law judge shall give at least 20 days’ notice of the time and place of the hearing on a petition by delivering or mailing the notice to the petitioner and to the director. The time of notice may be shortened with the consent of the parties. The administrative law judge shall render a decision in the matter and may decrease or increase the amount of any assessment under review. Every employing unit or person which is a party to the petition and the director shall be promptly notified of the administrative law judge’s decision, together with his or her reasons therefor.
(Amended by Stats. 1984, Ch. 537, Sec. 22.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 11 - Administrative Appellate Review › Section 1224.

1224. (a) The petitioner or the director may, within 30 days after the service of notice of an administrative law judge’s decision under this article, file an appeal to the appeals board. The appeals board may for good cause extend the appeal period. If the administrative law judge fails to serve notice of the decision on a petition for review of denial of a claim for refund or credit within 60 days after a petition is filed, the petitioner may consider the petition denied and file an appeal with the appeals board. If an appeal is not filed within the 30-day period or within the additional period granted by the appeals board:
(1) The decision of the administrative law judge upon the petition is final in every case at the expiration of the period.
(2) Any assessment involved is final at the expiration of the period except that in cases where a decision of the administrative law judge requires an adjustment of an assessment by granting a portion of a petition or by increasing an assessment, the assessment is final 30 days after service upon the petitioner by the director of a statement of amounts due setting forth the adjusted liability pursuant to the decision.
(b) In the event of an appeal to the appeals board, it may decrease or increase the amount of any assessment involved. In cases where an order or decision of the appeals board requires an adjustment of an assessment by granting a portion of a petition or by increasing an assessment, the order or decision and the assessment become final 30 days after service upon the petitioner by the director of a statement of amounts due setting forth the adjusted liability pursuant to the order or decision of the appeals board. In all other cases, the order or decision of the appeals board and any assessment become final 30 days after service upon the petitioner of notice of the order or decision.
(Amended by Stats. 1984, Ch. 537, Sec. 23.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 4 - Contributions and Reports › ARTICLE 11.5 - Taxpayer s Rights › Section 1231.

1231. (a) The department shall develop and implement a taxpayer education and information program directed at, but not limited to, the following:
(1) Taxpayer or industry groups.
(2) Department audit and compliance staff.
(3) (A) Identifying forms, procedures, regulations, or laws that are confusing and lead to taxpayer errors.
(B) Taking appropriate action, including recommending remedial legislation to change those items identified pursuant to subparagraph (A).
(b) The education and information program described in subdivision (a) shall include all of the following:
(1) Communication with the taxpayer or industry groups which explains in simplified terms the most common errors made by taxpayers and how those errors may be avoided or corrected.
(2) Participation in small business seminars and similar programs organized by state and local agencies and may include participation in seminars organized by private organizations.
(3) In cooperation with the small business community, development of small business educational events and materials that explain, in simplified terms, the process of the department’s determination of whether an individual is an employee or an independent contractor. These events and materials shall be designed to address potential tax and labor law issues that may arise when small businesses contract with microbusinesses in the production and delivery of products and services.
(4) Revision of taxpayer educational materials currently produced by the department to explain in simplified terms the most common errors made by taxpayers and how those errors may be avoided or corrected.
(5) Implementation of a continuing education program for audit personnel to include the application of new legislation to taxpayer activities and to minimize recurrent taxpayer noncompliance or inconsistency of administration.
(Amended by Stats. 2004, Ch. 828, Sec. 2. Effective January 1, 2005.)