California Code
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...

Section 1702. - 1702. Section 1701 does not give the state a preference...

Section 1703. - 1703. (a) If any employing unit or other person fails...

ARTICLE 2 - Liability of Successors, Officers and Fiduciaries

Section 1731. - 1731. Any person or employing unit that acquires the organization,...

Section 1732. - 1732. (a) Upon request of either of the parties to...

Section 1733. - 1733. Any person or employing unit that fails to withhold...

Section 1734. - 1734. The director shall have all of the remedies for...

Section 1735. - 1735. Any officer, major stockholder, or other person, having charge...

Section 1735.1. - 1735.1. (a) An individual who has been assessed under the...

Section 1736. - 1736. In addition to other penalties prescribed in this division,...

ARTICLE 3 - Notices of Levy

Section 1755. - 1755. (a) If any person or employing unit is delinquent...

Section 1755.1. - 1755.1. (a) In order to implement Section 1755, the department...

Section 1756. - 1756. Notices of levy to the state, pursuant to Section...

Section 1757. - 1757. Any person notified pursuant to Section 1755 or 1755.1...

Section 1758. - 1758. As used in this article “person” includes this State...

ARTICLE 4 - Warrant for Collection

Section 1785. - 1785. If any amount required to be paid under this...

Section 1786. - 1786. The department may pay or advance to the sheriff,...

Section 1787. - 1787. The fees, commissions, and expenses incurred in connection with...

ARTICLE 5 - Summary Judgment

Section 1815. - 1815. If any employing unit is delinquent in the payment...

Section 1816. - 1816. An abstract of a judgment secured pursuant to this...

Section 1817. - 1817. (a) If the director determines that the amount of...

Section 1818. - 1818. The right of the director to use the summary...

ARTICLE 6 - Civil Action

Section 1851. - 1851. No injunction or writ of mandate or other legal...

Section 1852. - 1852. In addition to any other tax administration and collection...

Section 1853. - 1853. The courts of this State shall give preference on...

Section 1854. - 1854. In any civil action brought by or against the...

Section 1855. - 1855. (a) A civil action may be commenced at the...

ARTICLE 7 - Additional Remedies

Section 1860. - 1860. (a) For the purpose of collecting delinquent contributions, interest,...

ARTICLE 8 - Offers in Compromise

Section 1870. - 1870. (a) When an employer or any individual assessed under...

Section 1871. - 1871. No agreement negotiated by the director under Section 1870...

Section 1872. - 1872. A determination by the director that it would not...

Section 1873. - 1873. (a) Once the terms of the compromise agreement are...

Section 1874. - 1874. In cases of joint and several liability, and where...

Section 1875. - 1875. (a) If an offer under Section 1870 to accept...

ARTICLE 9 - Penalty Assessments

Section 1900. - 1900. (a) (1) Notwithstanding any other law, the Department of...