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2025 California Code
Unemployment Insurance Code - UIC
DIVISION 6 - WITHHOLDING TAX ON WAGES
CHAPTER 4 - Reports, Returns, and Statements
Section 13059.
Universal Citation:
CA Unemp Ins Code § 13059 (2025)
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13059. If the Governor declares a state of emergency, the director may extend the time requirements for filing returns, reports, and statements required by this chapter. The extension granted by the director pursuant to this section shall only apply to employers prevented by the conditions giving rise to the state of emergency from timely filing their returns, reports, and statements of wages or timely payment of the taxes due.
(Added by Stats. 1993, Ch. 402, Sec. 7. Effective January 1, 1994.)
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