2011 California Code
Unemployment Insurance Code
DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751]
ARTICLE 2. Liability of Successors, Officers and Fiduciaries
Section 1734
The director shall have all of the remedies for collection against any person or employing unit that acquires the organization, trade or business, or substantially all the assets thereof of an employer as are provided by this division against any employer liable for contributions, interest and penalties due. The time within which the obligation may be enforced against the person or employing unit acquiring the organization, trade or business, or substantially all the assets thereof of an employer shall start to run with the day the assessment against such person or employing unit becomes final.
(Amended by Stats. 1967, Ch. 1720.)
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