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Unemp. Ins. Code, § 1127 · Article 8. Assessments

Unemp. Ins. Code, § 1127

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

(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 compute the amount required to be paid upon the basis of facts contained in the return or reports or may make an estimate upon the basis of any information in his or her possession or that may come into his or her possession and make an assessment of the amount of the deficiency. If any part of the deficiency is due to negligence or intentional disregard of this division or authorized regulations, a penalty of 15 percent of the amount of the deficiency shall be added to the assessment.

(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. 94. (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&sectionNum=1127.
Text hash
sha256 ac7b3203352a4f4368fed36171e56c348ca9ff7951f39cec63e46c325216d79f
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 7 provisions

Provisions in this library whose text cites Unemp. Ins. Code, § 1127. Each shows the citation as that text prints it.

Labor Code

Unemployment Insurance Code

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.