ARTICLE 2. Liability of Successors, Officers and Fiduciaries

Article 2 enacted by Stats. 1953, Ch. 308.

§§ 1731–1736 · 7 sections

• § 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…
• § 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…
• § 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…
• § 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…
• § 1735 Any officer, major stockholder, or other person, having charge of the affairs of a corporate, association, registered limited liability partnership or foreign…
• § 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…
• § 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…