California Unemployment Insurance Code

§ 1110.1

UIC § 1110.1Div. 1 · Part 1 · Ch. 4 · Art. 7

Statute text

(a)Notwithstanding any other provision of law, the director shall allocate any payment to the department relating to liability for contributions, withheld personal income tax, penalty and interest, in accordance with any designation made by the payer at or before the time the payment is made to the department.

(b)Notwithstanding any other provision of law, if a payer, at or before the time a payment is made to the department, does not designate an obligation to which the payment is to be applied, the director shall allocate the payment in the following order of priority:

(1)Employer contributions required under Sections 976 and 976.6, worker contributions, and withheld personal income tax, in proportion to the aggregate amount of such employer contributions, worker contributions, and withheld personal income tax due.

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Legislative history

Amended by Stats. 1982, Ch. 1075, Sec. 12.3.