Skip to content

Earlier editions: 2020-112018-11

DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION 100-4751›PART 1. UNEMPLOYMENT COMPENSATION 100-2129›CHAPTER 7. Collections 1701-1900›ARTICLE 2. Liability of Successors, Officers and Fiduciaries 1731-1736

§ 1733

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

Any person or employing unit that fails to withhold money or other property or fails to pay the amount or value of the property withheld as provided in Sections 1731 and 1732 shall be personally liable for the payment of the contributions, interest and penalties due from the employer up to but not exceeding the purchase price. The director shall assess such amount to the acquiring person or employing unit and shall give a written notice of the assessment pursuant to Section 1206. Sections 1135, 1136, 1137, 1221, 1222, 1223, and 1224 apply to assessments under this section.

(Amended by Stats. 1979, Ch. 1082.)

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

Ask AI about this code
▸Contents — 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.