California Unemployment Insurance Code

§ 1875

UIC § 1875 Effective Jan 1, 1995Div. 1 · Part 1 · Ch. 7 · Art. 8

Statute text

(a)If an offer under Section 1870 to accept partial payment in satisfaction of the liability has been accepted, and it is subsequently determined that any person willfully did any of the following, the acceptance shall be rescinded and all compromised liabilities shall be reestablished without regard to any statute of limitations that is applicable to this division:

(1)Concealed from any officer or employee of the state any property belonging to the estate of the employer or other person liable with respect to the tax.

(2)Received, withheld, destroyed, mutilated, or falsified any book, document, or record.

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Legislative history

Amended by Stats. 1994, Ch. 146, Sec. 217. Effective January 1, 1995.