California Statutes
§ 1132. — 1132. (Amended by Stats. 1994, Ch. 1049, Sec. 17.)
California·Code UIC Unemployment Insurance Code - UIC·Div. 1. DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION·Part 1. PART 1. UNEMPLOYMENT COMPENSATION·Ch. 4. CHAPTER 4. Contributions and Reports·Art. 8. ARTICLE 8. Assessments
Except in the case of failure without good cause to file a return or report, fraud or intent to evade any provision of this division or authorized regulations, every notice of assessment shall be made within three years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued or within three years after the deficient return or report is filed, or was due, whichever period expires the later. An employing unit may waive this limitation period or may consent to its
extension.
In case of failure without good cause to file a return or report, every notice of assessment shall be made within eight years after the last day of the month following the close of the calendar quarter during which the con
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California § 1132. (1132. (Amended by Stats. 1994, Ch. 1049, Sec. 17.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 1994, Ch. 1049, Sec. 17. Effective January 1, 1995.