Unemp. Ins. Code, § 1735 · Article 2. Liability of Successors, Officers and Fiduciaries
Unemp. Ins. Code, § 1735
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Any officer, major stockholder, or other person, having charge of the affairs of a corporate, association, registered limited liability partnership or foreign limited liability partnership, or limited liability company employing unit, who willfully fails to pay contributions required by this division or withholdings required by Division 6 (commencing with Section 13000) on the date on which they become delinquent, shall be personally liable for the amount of the contributions, withholdings, penalties, and interest due and unpaid by such employing unit. The director may assess such officer, stockholder, or other person for the amount of such contributions, withholdings, penalties, and interest. The provisions of Article 8 (commencing with Section 1126) and Article 9 (commencing with Section 1176) of Chapter 4 of Part 1 apply to assessments made pursuant to this section. Sections 1221, 1222, 1223, and 1224 shall apply to assessments made pursuant to this section. With respect to such officer, stockholder, or other person, the director shall have all the collection remedies set forth in this chapter.
Notes and commentary — not statutory text
History
Amended by Stats. 1995, Ch. 679, Sec. 18. Effective October 10, 1995.
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=1735.
- Text hash
- sha256 7b1b30fc3121f78f2a73ba69df64931848619294acb62ec08791076f072ab286
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- 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
- Unemp. Ins. Code, div. 1, pt. 1, ch. 4, art. 8AssessmentsPrinted as Article 8 (commencing with Section 1126)
- Unemp. Ins. Code, div. 1, pt. 1, ch. 4, art. 9Refunds and OverpaymentsPrinted as Article 9 (commencing with Section 1176) of Chapter 4 of Part 1
- Unemp. Ins. Code, § 1221Printed as Sections 1221, 1222, 1223, and 1224
- Unemp. Ins. Code, § 1222Printed as Sections 1221, 1222, 1223, and 1224
- Unemp. Ins. Code, § 1223Printed as Sections 1221, 1222, 1223, and 1224
- Unemp. Ins. Code, § 1224Printed as Sections 1221, 1222, 1223, and 1224
- Unemp. Ins. Code, div. 6WITHHOLDING TAX ON WAGESPrinted as Division 6 (commencing with Section 13000)
Cited by 4 provisions
Provisions in this library whose text cites Unemp. Ins. Code, § 1735. Each shows the citation as that text prints it.
Unemployment Insurance Code
- Unemp. Ins. Code, § 1206Printed as Sections 1131, 1142, 1143, 1144, 1184, 1733, and 1735
- Unemp. Ins. Code, § 1222Printed as Sections 704.1, 1035, 1055, 1127.5, 1131, 1142, 1143, 1144, 1180, 1184, 1733, and 1735
- Unemp. Ins. Code, § 1870Printed as Section 1735
- Unemp. Ins. Code, § 1874Printed as Section 1735
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