Unemp. Ins. Code, § 1701 · Article 1. Priority and Lien of Tax
Unemp. Ins. Code, § 1701
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
The wage earner and employer contributions required to be paid by any employing unit under this division, together with interest and penalties, shall be satisfied first in any of the following cases:
(a) Whenever the employing unit is insolvent.
(b) Whenever the employing unit makes a voluntary assignment of its assets.
(c) Whenever the estate of the employing unit in the hands of the executors, administrators, or heirs is insufficient to pay all the debts due from the deceased.
(d) Whenever the estate and effects of an absconding, concealed, or absent employing unit required to pay any amount under this division are levied upon by process of law.
Notes and commentary — not statutory text
History
Amended by Stats. 1953, Ch. 449.
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=1701.
- Text hash
- sha256 73d5cf02626c5e4e267783d006cdae93337ab1ab0ed02137349f017d12518c52
- 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 2 provisions
Provisions in this library whose text cites Unemp. Ins. Code, § 1701. Each shows the citation as that text prints it.
Unemployment Insurance Code
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