Unemp. Ins. Code, § 1036 · Article 4. Reserve Accounts
Unemp. Ins. Code, § 1036
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(a) The director shall give notice, pursuant to Section 1206, to the employer of the correction of any error which the director finds in any statement of account or statement of charges. Except in the case where fraud, intent to evade, misrepresentation, or willful nondisclosure is found, the notice of correction shall be issued prior to the expiration of the rating period to which a statement relates.
(b) Any additional amount of contributions resulting from an increased contribution rate caused by the correction of any error that the director finds in any statement of reserve account or statement of charges shall be assessed within 180 days from the postmarked date of the notice of correction. These assessments shall be issued in accordance with Article 8 (commencing with Section 1126). However, these assessments shall become final on the last day of the calendar month following the calendar quarter in which the assessment is issued.
(c) Any overpaid amount of contributions resulting from a reduced rate caused by the correction of an error that the director finds on any statement of reserve account or statement of charges shall be refunded within 180 days of the postmarked date of the notice of correction. These refunds shall be issued in accordance with Article 9 (commencing with Section 1176).
Notes and commentary — not statutory text
History
Amended by Stats. 2004, Ch. 827, Sec. 6. Effective January 1, 2005.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=UIC§ionNum=1036.
- Text hash
- sha256 03628216775ffb4b93fa0e78992be53b8374714737c887b9ef1e9ca89452e395
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Unemployment Insurance Code
Cited by 6 provisions
Provisions in this library whose text cites Unemp. Ins. Code, § 1036. Each shows the citation as that text prints it.
Unemployment Insurance Code
- Unemp. Ins. Code, § 906Printed as Section 1036
- Unemp. Ins. Code, § 1026Printed as Section 1032, 1032.5, 1034, 1035, 1036, 1335, 1338, or 1380
- Unemp. Ins. Code, § 1034Printed as Section 1036
- Unemp. Ins. Code, § 1135Printed as Sections 1036, 1221, 1222, and 1224
- Unemp. Ins. Code, § 3702Printed as Section 1032, 1032.5, 1034, 1036, 1335, 1338, or 1380
- Unemp. Ins. Code, § 4702Printed as Section 1032, 1032.5, 1034, 1036, 1335, 1338, or 1380
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