Unemp. Ins. Code, § 1126 · Article 8. Assessments
Unemp. Ins. Code, § 1126
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
(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 his or her possession or that may come into his or her possession of the amount of wages paid for employment in the period or periods for which no return or report was filed and upon the basis of the estimate shall compute and assess the amounts of employer and worker contributions payable by the employing unit, adding thereto a penalty of 15 percent of the amount of contributions.
(b) The changes made to this section by the act adding this subdivision shall apply on and after July 1, 2014.
Notes and commentary — not statutory text
History
Amended by Stats. 2014, Ch. 28, Sec. 93. (SB 854) Effective June 20, 2014.
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=1126.
- Text hash
- sha256 1f8fa1fac3927be82e6e2909b504b2b52a6f3ad08db165480e0a888a48461921
- 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
Cited by 8 provisions
Provisions in this library whose text cites Unemp. Ins. Code, § 1126. Each shows the citation as that text prints it.
Labor Code
Unemployment Insurance Code
- Unemp. Ins. Code, § 931.5Printed as Section 1126, 1127, or 1137
- Unemp. Ins. Code, § 1112.5Printed as Sections 1112 and 1126
- Unemp. Ins. Code, § 1126.1Printed as Section 1126
- Unemp. Ins. Code, § 1128Printed as Section 1126 or 1127 | Sections 1126 and 1127
- Unemp. Ins. Code, § 1137Printed as Sections 1126, 1127, and 1128
- Unemp. Ins. Code, § 1221Printed as Section 1126 or 1127
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.