{"code":"UIC","codeName":"Unemployment Insurance Code","section":"1872","citation":"Unemp. Ins. Code, § 1872","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100. - 4751.]","url":"https://blackletter.si/unemployment-insurance-code/division-1"},{"name":"PART 1. UNEMPLOYMENT COMPENSATION [100. - 2129.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1"},{"name":"CHAPTER 7. Collections [1701. - 1900.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1/chapter-7"},{"name":"ARTICLE 8. Offers in Compromise [1870. - 1875.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1/chapter-7/article-8"}],"history":"Added by Stats. 1993, Ch. 356, Sec. 3.   Effective January 1, 1994.","effective":"1994-01-01","html":"<p>A determination by the director that it would not be in the best interest of the state to accept partial payment in satisfaction of a tax liability shall not be subject to administrative appeal or judicial review.</p>","text":"A determination by the director that it would not be in the best interest of the state to accept partial payment in satisfaction of a tax liability shall not be subject to administrative appeal or judicial review.","otherVersions":[],"url":"https://blackletter.si/unemployment-insurance-code/offers-in-compromise-1872","source":"California Legislative Information bulk export (pubinfo)"}