Cal. Code Regs. Tit. 22, §§ 1029-1
Current through Register 2024 Notice Reg. No. 49, December 6, 2024
If a reserve account canceled in accordance with Section 1029 of the code is subsequently determined by the Department to have been canceled in error, it shall be reinstated.
EXAMPLE: An employer notifies the Department that he or she has ceased to pay wages. After three consecutive years the reserve account is canceled. Subsequent to the cancellation, the Department determines wages were paid during the three-year period. In this case the reserve account was canceled in error and must be reinstated.
Cal. Code Regs. Tit. 22, §§ 1029-1
Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 1029, Unemployment Insurance Code.