reglab/statecodes huggingface dataset:
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 2 - Unemployment Fund › Section 1529.

1529. Except as provided in Section 1528.5, money shall be requisitioned from this State’s account in the Unemployment Trust Fund solely for the payment of benefits and in accordance with authorized regulations. The director shall from time to time requisition from the Unemployment Trust Fund such amounts, not exceeding the amounts standing to this State’s account therein, as he deems necessary for the payment of benefits for a reasonable future period. Upon receipt thereof the Treasurer shall deposit such money in the benefit account of the Unemployment Fund. Any balance of money requisitioned from the Unemployment Trust Fund which remains unclaimed or unpaid in the benefit account after the expiration of the period for which such sums were requisitioned shall either be considered in preparing subsequent estimates and may be utilized for the payment of benefits during succeeding periods, or, in the discretion of the director, shall be redeposited with the Secretary of the Treasury of the United States of America, to the credit of this State’s account in the Unemployment Trust Fund.
(Amended by Stats. 1959, Ch. 1814.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 2 - Unemployment Fund › Section 1530.

1530. The provisions of this article to the extent that they relate to the Unemployment Trust Fund, shall be operative only so long as that fund continues to exist and so long as the Secretary of the Treasury of the United States of America continues to maintain for this State a separate book account of all funds deposited therein by this State for benefit purposes, together with this State’s proportionate share of the earnings of the Unemployment Trust Fund, from which no other state nor the United States is permitted to make withdrawals. If and when such Unemployment Trust Fund ceases to exist, or such separate book account is no longer maintained, all money, properties, or securities therein, belonging to the Unemployment Fund of this State shall be transferred to the treasurer of the Unemployment Fund, who shall hold, invest, transfer, sell, deposit, and release such money, properties, or securities in a manner approved by the director in accordance with the provisions of this division. Such money shall be invested in bonds or other interest-bearing obligations of the United States of America or the State of California. Such investment shall at all times be so made that all the assets of the fund shall always be readily convertible into cash when needed for the payment of benefits. The Treasurer shall dispose of securities or other properties belonging to the Unemployment Fund only under the direction of the director.
(Enacted by Stats. 1953, Ch. 313.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 2 - Unemployment Fund › Section 1531.

1531. The director shall, without presenting vouchers and itemized statements therefor, withdraw from the benefit account any sums which he deems necessary for the payment of benefits for a reasonable future period. The Controller shall draw his warrant for any claim presented by the director for the payment of benefits under this account and the Treasurer shall pay the warrant. Upon the withdrawal thereof, such sums shall be deposited in a benefit payment account in such bank, savings and loan association, or public depository and under such conditions as the director determines, with the approval of the Department of Finance. Such bank, savings and loan association, or public depository shall be one in which general funds of the state may be deposited, but no public deposit insurance charge or premium shall be paid out of the benefit payment account. The director may, out of funds available for administration, pay premiums on insurance for the protection of money in his possession.
(Amended by Stats. 1976, Ch. 349.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 2 - Unemployment Fund › Section 1532.

1532. Money in the benefit payment account shall be used solely to pay benefits pursuant to authorized regulations and no other disbursement shall be made therefrom, but amounts erroneously and illegally deposited in such account may be refunded therefrom, except that money credited to this State’s account pursuant to Section 903 of the Social Security Act, as amended, shall be used exclusively as provided in Section 1528.5. The procedure prescribed by such regulations shall be deemed to satisfy and shall be in lieu of any and all statutory requirements not contained in this division of specific appropriation or other form of release by state officers of money in their custody prior to expenditure which might otherwise be applicable to withdrawals from the benefit payment account. Any balance of money withdrawn from the benefit account which remains unclaimed or unpaid in the benefit payment account after the expiration of the period for which such sums were withdrawn shall be considered in preparing subsequent estimates and may be utilized for the payment of benefits during succeeding periods or, in the discretion of the director, shall be redeposited in the benefit account.
(Amended by Stats. 1959, Ch. 1814.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 2 - Unemployment Fund › Section 1533.

1533. Except as otherwise provided in this chapter, money in the clearing and benefit accounts may be deposited by the Treasurer, under the direction of the director, in any bank, savings and loan association, or public depositary in which public funds of the state may be deposited, but no public deposit insurance charge or premium shall be paid out of the fund. Money in the clearing and benefit accounts shall not be commingled with other state funds, but shall be maintained in a separate account on the books of the depositary. Such money shall be secured by the bank or public depositary to the same extent and in the same manner as required under Chapter 4, Part 2, Division 4, Title 2 of the Government Code if deposited in a bank or public depository, not a savings and loan association or to the same extent and in the same manner as required under Chapter 4.5 (commencing with Section 16600) of Part 2 of Division 4 of Title 2 of the Government Code if deposited in a savings and loan association and collateral pledged shall be maintained in a separate custody account.
(Amended by Stats. 1976, Ch. 349.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 2 - Unemployment Fund › Section 1534.

1534. Refunds or judgments payable pursuant to this part, may be paid from the clearing account or from the benefit account with respect to any money erroneously deposited therein, upon warrants issued by the Controller under the direction of and in accordance with authorized regulations, except that money credited to this state’s account pursuant to Section 903 of the Social Security Act, as amended, shall be used exclusively as provided in Section 1528.5. Refunds of interest, penalties, and fines and interest payable on refunds and judgments pursuant to this division may not be paid from the benefit account but may be paid from the clearing account to the extent that interest, penalties, and fines collected are currently on deposit in that account.
(Amended by Stats. 1980, Ch. 1025, Sec. 10.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 2 - Unemployment Fund › Section 1535.

1535. During such time as the Federal Social Security Act and Federal Unemployment Tax Act are amended so as to remove the requirement that all money withdrawn from the Unemployment Fund be used solely in the payment of unemployment compensation, exclusive of expenses of administration, and for refunds of sums erroneously paid into such fund and refunds paid in accordance with the provisions of Section 3305(b) of the Federal Unemployment Tax Act, then notwithstanding any other provisions of this division to the contrary there is hereby continuously appropriated out of the Unemployment Fund for the purpose of administering this division, including salaries and other expenses of the department and the acquisition of necessary real property, all amounts collected under Section 993.
(Amended by Stats. 1970, Ch. 350.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 2 - Unemployment Fund › Section 1536.

1536. Any amounts determined by the director or his authorized representatives to be payable to employing units as refunds of contributions erroneously paid which are unclaimed at the end of three years from such determination shall be included in the revenue to the Unemployment Fund or in the case of interest or penalties, to the Contingent Fund. The employing unit or person entitled to such payment shall not thereafter maintain any claim, action or proceeding with respect to such amounts.
(Amended by Stats. 1977, Ch. 1252.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 2 - Unemployment Fund › Section 1537.

1537. Whenever any warrant drawn on an account in the Unemployment Fund or on the Unemployment Administration Fund or the Contingent Fund by the Controller remains unclaimed after one year the amount thereof shall revert to the account and the fund from which the amount was payable.
(Amended by Stats. 2010, Ch. 678, Sec. 6. (AB 2364) Effective January 1, 2011.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 3 - Administration Fund › Section 1555.

1555. The Unemployment Administration Fund is continued in existence as a special fund in the State Treasury. All money which is deposited or paid into this fund, except any money deposited pursuant to Section 1528.5, is hereby continuously appropriated and made available to the director for the purposes authorized in this article without regard to fiscal years. Any balances in this fund shall not lapse at any time, but shall be continuously available to the director for expenditure consistent with the purposes authorized.
(Amended by Stats. 1965, Ch. 649.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 3 - Administration Fund › Section 1556.

1556. Except for money deposited pursuant to Section 1528.5, the Unemployment Administration Fund shall consist of all money appropriated by this state for the purpose of administering this part, money deposited for the purpose of expenditure pursuant to Section 1558.5, and all money received from the United States of America, or any agency thereof, including the Secretary of Labor, or from any other source for such purpose. Money requisitioned and deposited in this fund pursuant to Section 1528.5 shall remain part of the Unemployment Fund and shall be used only in accordance with the conditions specified in that section.
(Amended by Stats. 1980, Ch. 1025, Sec. 11.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 3 - Administration Fund › Section 1557.

1557. Money in the Unemployment Administration Fund shall not be commingled with other state funds, but shall be maintained in a separate account on the books of the depositary. Such money shall be secured by the depositary in which it is held to the same extent and in the same manner as required under Chapter 4, Part 2, Division 4, Title 2 of the Government Code, if deposited in a bank, or under Chapter 4.5 (commencing with Section 16600) of Part 2 of Division 4 of Title 2 of the Government Code if deposited in a savings and loan association and collateral pledged shall be maintained in a separate custody account.
(Amended by Stats. 1976, Ch. 349.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 3 - Administration Fund › Section 1558.

1558. Except as provided by Section 1558.5, all money in the Unemployment Administration Fund shall be expended solely for the purpose of defraying the cost of the administration of this division, including, but not limited to, payments authorized under Sections 1786 and 1788, and for no other purpose whatsoever, and all money, except money received pursuant to Section 1528.5, received from the federal government for the fund pursuant to Section 302 of the Social Security Act shall be expended solely for the purposes and in the amounts found necessary by the Secretary of Labor for the proper and efficient administration of this division.
(Amended by Stats. 1975, Ch. 767.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 3 - Administration Fund › Section 1558.5.

1558.5. Money in the Unemployment Administration Fund may be expended for any cost of administration under this code, or for any expenditure by the department chargeable pursuant to state or federal law to another state or federal fund or appropriation or to a subvention, payment under a contract, or other source and expended for any purpose authorized by such state or federal law, in accordance with a plan or system of accrual cost accounting approved by the United States Department of Labor under which expenditures from the Unemployment Administration Fund are charged against advances from or subsequently reimbursed from another fund or funds or appropriation or a subvention or payment under a contract or other source to which the actual costs of such expenditures are chargeable. The director shall deposit in the Unemployment Administration Fund advances from another fund or funds or appropriation or subvention or contract payment or other source made in accordance with an approved plan or system under this section.
(Amended by Stats. 1980, Ch. 1025, Sec. 12.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 3 - Administration Fund › Section 1559.

1559. All money in the Unemployment Administration Fund shall be deposited, administered, and disbursed in the same manner and under the same conditions and requirements as is provided by law for other special funds in the State Treasury, but the director may draw, without at the time furnishing vouchers and itemized statements, sums not to exceed in the aggregate an amount equal to 1 percent of the total disbursements made from the fund during the immediately preceding fiscal year to be used as a revolving fund where payment of compensation earned, traveling expense advances, payments under Sections 1786 and 1788, the fees, commissions and expenses authorized to be charged in connection with the levy of writs of attachment or execution under Article 7 (commencing with Section 26720) of Chapter 2 of Part 3 of Division 2 of Title 3 of the Government Code, or other cash payments are necessary. At the close of each fiscal year or at any other time, upon the demand of the Department of Finance, the money so drawn shall be accounted for and substantiated by vouchers and itemized statements submitted to and audited by the Controller.
(Amended by Stats. 1980, Ch. 1025, Sec. 13.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 3 - Administration Fund › Section 1560.

1560. All money in the Unemployment Administration Fund, in excess of current requirements, and not otherwise invested, may be deposited by the State Treasurer in banks and savings and loan associations and otherwise held and invested by him in the same manner as provided by law in the case of other special funds in the State Treasury, and under the same rules and regulations that govern the deposit of other public funds.
(Amended by Stats. 1976, Ch. 349.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 3 - Administration Fund › Section 1561.

1561. The State Treasurer is liable on his official bond for the faithful performance of his duties in connection with the Unemployment Administration Fund. This liability shall exist in addition to any liability upon any separate bond now existing or which may be given in the future. All sums recovered on the official bond for losses sustained by the Unemployment Administration Fund shall be deposited in that fund.
(Enacted by Stats. 1953, Ch. 311.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 3 - Administration Fund › Section 1562.

1562. This state recognizes its obligations to replace, and pledges the faith of this state that funds shall be provided in the future, and applied to the replacement of, any money received from the federal government under Title 3 of the Social Security Act, any unencumbered balances in the Unemployment Administration Fund and any money granted to this state pursuant to the provisions of the Wagner-Peyser Act, which the Secretary of Labor finds have, because of any action or contingency, been lost or expended for purposes other than, or in amounts in excess of, those found necessary by the Secretary of Labor for the proper administration of this part and Parts 3 (commencing with Section 3501) and 4 (commencing with Section 4001) of this division. Such money shall be replaced within a reasonable time by money appropriated by the Legislature from the general funds of this state to the Unemployment Administration Fund. The director shall report to the Director of Finance, in the same manner as is provided generally for the submission of financial requirements for the ensuing year, and the Governor shall include in his or her next budget report to the Legislature, the amount required for such replacement.
(Amended by Stats. 1980, Ch. 1025, Sec. 14.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 4 - Contingent Fund › Section 1585.

1585. There is in the State Treasury a special fund known as the Employment Development Department Contingent Fund. The Employment Development Department Contingent Fund is the successor of the Department of Human Resources Development Contingent Fund. There shall be deposited in or transferred to this fund:
(a) All interest on contributions collected under this division, except as provided in Section 1595 and in Article 6 (commencing with Section 821) of Chapter 3.
(b) All penalties collected under this division, except as provided in Sections 1375.1, 1958, and 3654.2, and in Article 6 (commencing with Section 821) of Chapter 3.
(c) Notwithstanding any other provision of law, all penalties and interest collected by the department pursuant to Division 6 (commencing with Section 13000) relating to the withholding of personal income tax.
(d) Rental payments or proceeds attributable to property derived from amounts expended from this fund.
(e) Interest on amounts expended from this fund.
(Amended by Stats. 1985, Ch. 1217, Sec. 8. Effective September 29, 1985.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 4 - Contingent Fund › Section 1585.5.

1585.5. (a) The director shall estimate the amount of penalties and interest collected by the department pursuant to Division 6 (commencing with Section 13000) relating to the withholding of personal income tax and shall transfer such amount to the Personal Income Tax Fund on a quarterly basis.
(b) For the 2014–15 fiscal year, the quarterly transfer to the Personal Income Tax Fund pursuant to subdivision (a) is suspended.
(Amended by Stats. 2014, Ch. 28, Sec. 96. (SB 854) Effective June 20, 2014.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 4 - Contingent Fund › Section 1586.

1586. All amounts in the Contingent Fund are hereby continuously appropriated without regard to fiscal years for refund of amounts collected and erroneously deposited therein, for interest payable under this division on refunds and judgments and for the administration of the department.
(Amended by Stats. 1980, Ch. 1025, Sec. 15.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 4 - Contingent Fund › Section 1586.5.

1586.5. There is hereby appropriated from the Contingent Fund to the Employment Development Department an amount sufficient to augment an appropriation available from the Unemployment Trust Fund pursuant to Section 1528.5 for acquisition of real property, or for construction and equipment of state public works projects, in order to provide for payment of such public work projects for which an appropriation is available where such project cannot be undertaken because the estimate exceeds the amount available or bids received are in excess of the estimate, and upon such augmentation, contracts may be awarded therefor, notwithstanding the provisions of Section 14275 of the Government Code.
Allocations may be made for acquisition of real property in augmentation of appropriations made for acquisition of real property and which cannot be acquired because acquisition costs are in excess of the amounts provided in the appropriation.
Allocations may be made for purchase of equipment in augmentation of appropriations made from which purchase of equipment is authorized.
Expenditures shall be pursuant to executive orders of the Director of Finance upon approval of the State Public Works Board.
(Added by Stats. 1978, Ch. 941.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 4 - Contingent Fund › Section 1588.

1588. Any amount authorized to be expended from the Contingent Fund for administration may be transferred to the Unemployment Administration Fund, but any amount not needed for the purpose for which authorized shall, upon order of the Director of Finance, be retransferred to the Contingent Fund.
(Enacted by Stats. 1953, Ch. 310.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 4 - Contingent Fund › Section 1589.

1589. In lieu of filing claims for refund and interest payable on refunds against each of the funds from which an amount has been determined to be due under this division, the director may file a single claim with the State Controller showing the amount payable from each fund for payment from the Contingent Fund, and the Controller shall thereupon draw his warrant on the Contingent Fund and transfer the amounts certified by the director to be due from the Clearing Account—Unemployment Fund, the Employment Training Fund, the Unemployment Compensation Disability Fund, and the Personal Income Tax Fund, to the Contingent Fund.
(Amended by Stats. 1983, Ch. 1169, Sec. 7.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 4 - Contingent Fund › Section 1590.

1590. Except as provided by Section 1585.5, the director shall from time to time determine, and the State Controller shall from time to time transfer, the unencumbered balance of the Contingent Fund which at any time during any calendar year exceeds one million dollars ($1,000,000) to the Unemployment Fund and the Disability Fund in the proportion that the year’s estimated revenues for penalties and interest relating to employer contributions attributable to the Unemployment Fund bear to the year’s estimated revenues for penalties and interest relating to worker contributions attributable to the Disability Fund.
(Added by Stats. 1974, Ch. 1458.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 4 - Contingent Fund › Section 1590.5.

1590.5. It is the intent of the Legislature that the Budget Act for each fiscal year shall appropriate the entire amount available in the Contingent Fund during the fiscal year for the purposes of this article.
(Added by renumbering Section 1591 (as added by Stats. 1989, Ch. 1146) by Stats. 1990, Ch. 216, Sec. 109.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 4.1 - Building Fund › Section 1591.

1591. (a) There is in the State Treasury the Employment Development Department Building Fund. There shall be deposited in, or transferred to, the fund the following:
(1) All money received from the sale or lease of real property, the purchase, acquisition, or construction of which was made by an appropriation to the Employment Development Department for that specific purpose, which was amortized with federal funds paid out of the Unemployment Administration Fund.
(2) All interest earned by the fund.
(b) Money in the fund shall only be expended pursuant to appropriations by the Legislature.
(Added by Stats. 1989, Ch. 1036, Sec. 1.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 4.1 - Building Fund › Section 1592.

1592. The Employment Development Department Building Fund shall be used for the acquisition, construction, or renovation of department facilities, necessary for the director to administer this code and laws relating thereto.
(Added by Stats. 1989, Ch. 1036, Sec. 1.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 4.5 - Benefit Audit Fund › Section 1595.

1595. There is in the State Treasury a special fund known as the Employment Development Department Benefit Audit Fund. There shall be deposited in, or transferred to, this fund those sums as specified pursuant to Section 1375.1, except all interest collected shall be deposited in this fund.
(Amended by Stats. 2012, Ch. 783, Sec. 15. (AB 1845) Effective January 1, 2013.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 4.5 - Benefit Audit Fund › Section 1596.

1596. All amounts in the Benefit Audit Fund are hereby continuously appropriated without regard to fiscal years for the refund of amounts collected and erroneously deposited therein, and shall be appropriated annually in the Budget Act by the Legislature for the financing of administrative costs associated with the discovery and collection of unemployment compensation benefit overpayments.
(Added by Stats. 1983, Ch. 1219, Sec. 6.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 5 - Investments in or Expenditures for Property › Section 1601.

1601. When money other than Disability Fund money is used in the purchase of property and in the construction of buildings, and appurtenant facilities, or in the purchase of property, or in the construction of buildings, and appurtenant facilities, for the use of the department, or for the use of the department and other state agencies, the director may do any and all things necessary to protect the property including purchasing insurance against the loss of or damage to the property or the loss of use and occupancy of the property. Any transaction entered into by the director under this section shall be subject to the approval of the Department of General Services.
(Amended by Stats. 1977, Ch. 1252.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 5 - Investments in or Expenditures for Property › Section 1602.

1602. The department shall comply with all federal regulations with regard to the sale of property in which the federal government has an equity.
(Added by Stats. 1989, Ch. 1036, Sec. 2.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 6 - Employment Training Fund › Section 1610.

1610. There is in the State Treasury a special fund known as the Employment Training Fund. There shall be deposited in or transferred to this fund all contributions collected from employers pursuant to Section 976.6. Costs incurred for the purposes specified in Section 1611 in fiscal year 1982–83 shall be reimbursed, and thereafter shall be annually appropriated by the Legislature from the Employment Training Fund.
(Added by Stats. 1982, Ch. 1075, Sec. 16.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 6 - Employment Training Fund › Section 1611.

1611. Moneys in the Employment Training Fund shall be expended only for the purposes of Chapter 3.5 (commencing with Section 10200) of Part 1 of Division 3, and for the costs of administering this article and Section 976.6, except those moneys may be used for any of the following:
(a) With the approval of the Legislature, the fund or contributions to it may be used to pay interest charged on federal loans to the Unemployment Fund.
(b) Commencing with allocations made to the Employment Training Panel in the 1992–93 fiscal year, any moneys allocated to the panel in a fiscal year that are not encumbered by the panel in that fiscal year shall revert to the Unemployment Insurance Fund.
(c) It is the intent of the Legislature that the panel shall closely monitor program performance and expenditures for employment training programs administered by the panel, and that the panel shall expeditiously disencumber funds that are not needed for employment training program completion. Commencing with the 1992–93 fiscal year, those moneys that are disencumbered during the fiscal year that are not reencumbered during the same fiscal year shall revert to the Unemployment Insurance Fund.
(d) Notwithstanding any other law, the Controller may use the moneys in the Employment Training Fund for loans to the General Fund as provided in Sections 16310 and 16381 of the Government Code. However, interest shall be paid on all moneys loaned to the General Fund from the Employment Training Fund. Interest payable shall be computed at a rate determined by the Pooled Money Investment Board to be the current earning rate of the fund from which loaned. This subdivision does not authorize any transfer that will interfere with the carrying out of the object for which the Employment Training Fund was created.
(Amended by Stats. 2010, Ch. 328, Sec. 224. (SB 1330) Effective January 1, 2011.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 6 - Financial Provisions › ARTICLE 6 - Employment Training Fund › Section 1611.5.

1611.5. Notwithstanding Section 1611, the Legislature may appropriate from the Employment Training Fund an amount specified in the annual Budget Act to fund the local assistance portion of welfare-to-work activities under the CalWORKs program, provided for pursuant to Article 3.2 (commencing with Section 11320) of Chapter 2 of Part 3 of Division 9 of the Welfare and Institutions Code, as administered by the State Department of Social Services.
(Amended by Stats. 2006, Ch. 75, Sec. 25. Effective July 12, 2006.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 7 - Collections › ARTICLE 1 - Priority and Lien of Tax › Section 1701.

1701. The wage earner and employer contributions required to be paid by any employing unit under this division, together with interest and penalties, shall be satisfied first in any of the following cases:
(a) Whenever the employing unit is insolvent.
(b) Whenever the employing unit makes a voluntary assignment of its assets.
(c) Whenever the estate of the employing unit in the hands of the executors, administrators, or heirs is insufficient to pay all the debts due from the deceased.
(d) Whenever the estate and effects of an absconding, concealed, or absent employing unit required to pay any amount under this division are levied upon by process of law.
(Amended by Stats. 1953, Ch. 449.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 7 - Collections › ARTICLE 1 - Priority and Lien of Tax › Section 1702.

1702. Section 1701 does not give the state a preference over any lien or security interest which was recorded or perfected prior to the time when the state records or files its lien as provided in Section 7171 of the Government Code. The preference given to the state by Section 1701 is subordinate to the preferences given to claims for personal services by Sections 1204 and 1206 of the Code of Civil Procedure.
(Amended by Stats. 1980, Ch. 600, Sec. 63.)
2023 California Code › Unemployment Insurance Code - UIC › DIVISION 1 - UNEMPLOYMENT AND DISABILITY COMPENSATION › PART 1 - UNEMPLOYMENT COMPENSATION › CHAPTER 7 - Collections › ARTICLE 1 - Priority and Lien of Tax › Section 1703.

1703. (a) If any employing unit or other person fails to pay any amount imposed under this division at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs, shall be a perfected and enforceable state tax lien. This lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.
(b) For purposes of this section, amounts are “due and payable” on the following dates:
(1) For amounts disclosed on a return or report received by the director, the date of the notice by the director to the taxpayer of the amount due.
(2) For penalties imposed pursuant to Sections 1112.5, 1114, and 13052.5, the date of the notice by the director to the taxpayer of the amount due.
(3) For any amounts reestablished under Section 1875, the date of the written notice of rescission provided under subdivision (c) of that section.
(4) For all other amounts, the date the assessment is final.
(c) The lien provided by this section shall not arise during any period that Section 362 of the United States Bankruptcy Code applies to the employing unit or other person against whom the lien would otherwise apply.
(Amended by Stats. 1994, Ch. 1049, Sec. 18. Effective January 1, 1995.)
2023 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 1731.

1731. Any person or employing unit that acquires the organization, trade or business, or substantially all the assets thereof, of an employer shall withhold in trust money or other property sufficient in amount or value to cover the amount of any contributions, interest and penalties due or unpaid from such employer until such employer produces a certificate from the department stating that no contributions, interest or penalties are due. If such employer does not produce such certificate, the acquiring person or employing unit shall pay the amount or the value of the property so withheld to the department at the time of such acquisition.
(Amended by Stats. 1967, Ch. 1720.)
2023 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 1732.

1732. (a) Upon request of either of the parties to an acquisition as described in Section 1731, the department shall within 30 days issue a certificate, or a statement showing the amount of any contributions, interest and penalties claimed to be due. The failure to issue a certificate or a statement within the period of 30 days shall be deemed equivalent to the issuance of a certificate stating that no contributions, interest or penalties are due.
(b) If the department issues a statement showing the amount of contributions, interest and penalties claimed to be due, the amount stated therein shall be withheld and paid to the department such amount, however, not to exceed the purchase price. The issuance of any certificate stating that no contributions, interest and penalties are due, or the failure to issue such certificate or statement within the period of 30 days shall not release the employer from liability on account of any contributions, interest and penalties then or thereafter determined to be due from him, but shall release the acquiring person or employing unit from any further liability on account of any such contributions, interest and penalties.
(Amended by Stats. 1967, Ch. 1720.)
2023 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 1733.

1733. Any person or employing unit that fails to withhold money or other property or fails to pay the amount or value of the property withheld as provided in Sections 1731 and 1732 shall be personally liable for the payment of the contributions, interest and penalties due from the employer up to but not exceeding the purchase price. The director shall assess such amount to the acquiring person or employing unit and shall give a written notice of the assessment pursuant to Section 1206. Sections 1135, 1136, 1137, 1221, 1222, 1223, and 1224 apply to assessments under this section.
(Amended by Stats. 1979, Ch. 1082.)
2023 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 1734.

1734. The director shall have all of the remedies for collection against any person or employing unit that acquires the organization, trade or business, or substantially all the assets thereof of an employer as are provided by this division against any employer liable for contributions, interest and penalties due. The time within which the obligation may be enforced against the person or employing unit acquiring the organization, trade or business, or substantially all the assets thereof of an employer shall start to run with the day the assessment against such person or employing unit becomes final.
(Amended by Stats. 1967, Ch. 1720.)
2023 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.

1735. Any officer, major stockholder, or other person, having charge of the affairs of a corporate, association, registered limited liability partnership or foreign limited liability partnership, or limited liability company employing unit, who willfully fails to pay contributions required by this division or withholdings required by Division 6 (commencing with Section 13000) on the date on which they become delinquent, shall be personally liable for the amount of the contributions, withholdings, penalties, and interest due and unpaid by such employing unit. The director may assess such officer, stockholder, or other person for the amount of such contributions, withholdings, penalties, and interest. The provisions of Article 8 (commencing with Section 1126) and Article 9 (commencing with Section 1176) of Chapter 4 of Part 1 apply to assessments made pursuant to this section. Sections 1221, 1222, 1223, and 1224 shall apply to assessments made pursuant to this section. With respect to such officer, stockholder, or other person, the director shall have all the collection remedies set forth in this chapter.
(Amended by Stats. 1995, Ch. 679, Sec. 18. Effective October 10, 1995.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)
2023 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.)