California Unemployment Insurance Code

§ 1870

UIC § 1870 Effective Jan 1, 1994Div. 1 · Part 1 · Ch. 7 · Art. 8

Statute text

(a)When an employer or any individual assessed under Section 1735 owes delinquent contributions, withholdings, penalty, or interest to the department, the director may enter into an agreement to accept partial payment in satisfaction of the full liability under the following conditions when he or she believes that it will be in the best interest of the state.

(1)Offers in compromise shall be considered only for liabilities of inactive out-of-business accounts, and of individuals assessed under Section 1735 or partners only if the individual assessed or partner no longer has a controlling interest or association with the business that incurred the liability to which the offer in compromise applies.

(2)The employer, individual assessed under Section 1735, or partner does not have access to current income sufficient to pay more than the accumulating interest and 6.7 percent of the liability on an annual basis.

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Legislative history

Added by Stats. 1993, Ch. 356, Sec. 3. Effective January 1, 1994.