§ 1113.1

California Unemployment Insurance Code · 2026 edition · updated 2026-10-04 · California

An employer who, through an error caused by excusable neglect, makes an underpayment of the amount due on a report of contributions pursuant to subdivision (b) of Section 1088 shall not be liable for penalty or interest under Sections 1112, 1113, 1127 or 1129 if proper adjustment is made at the time of the filing of the quarterly report of contributions and quarterly return, for the same calendar quarter under subdivision (a) of Section 1088 and an explanation of the error is attached to the report or return.

(Amended by Stats. 2010, Ch. 719, Sec. 59. (SB 856) Effective October 19, 2010.)

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — California Unemployment Insurance Code

California Unemployment Insurance Code

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.