ARTICLE 8. Assessments
Article 8 enacted by Stats. 1953, Ch. 308.
§§ 1126–1145 · 21 sections
- § 1126 (a) If any employing unit fails to make a return or report as required under this division, the director shall make an estimate based upon any information in…
- § 1126.1 (a) If any employing unit fails to register with the department as required under Section 1086, and the failure is due to intentional disregard or intent to…
- § 1127 (a) If the director is not satisfied with any return or report made by any employing unit of the amount of employer or worker contributions, he or she may…
- § 1127.5 (a) If the director determines that an individual or entity that is reporting employee wages pursuant to Section 1088 or other applicable sections is not the…
- § 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…
- § 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…
- § 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…
- § 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.
- § 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.
- § 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,…
- § 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…
- § 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:…
- § 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…
- § 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…
- § 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…
- § 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…
- § 1142 (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…
- § 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…
- § 1143 If the director finds that any individual falsely certifies the medical condition of any person in order to obtain disability insurance benefits, including…
- § 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…
- § 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…