Section 1111.5 Of Article 7. Payment Of Reported Contributions From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 7.
1111.5
. If the Governor declares a state of emergency, the director
may extend the time requirements for filing returns or reports
pursuant to Section 1088 and the time requirement for payment of
employer and worker contributions pursuant to Section 1110. The
extension granted by the director pursuant to this section shall
apply only to employers prevented by the conditions giving rise to
the state of emergency from timely filing their returns or reports,
or from timely payment of the taxes due.