California Unemployment Insurance Code

§ 1703

UIC § 1703 Effective Jan 1, 1995Div. 1 · Part 1 · Ch. 7 · Art. 1

Statute text

(a)If any employing unit or other person fails to pay any amount imposed under this division at the time that it becomes due and payable, the amount thereof, including penalties and interest, together with any costs, shall be a perfected and enforceable state tax lien. This lien is subject to Chapter 14 (commencing with Section 7150) of Division 7 of Title 1 of the Government Code.

(b)For purposes of this section, amounts are “due and payable” on the following dates:

(1)For amounts disclosed on a return or report received by the director, the date of the notice by the director to the taxpayer of the amount due.

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Legislative history

Amended by Stats. 1994, Ch. 1049, Sec. 18. Effective January 1, 1995.