Section 1113.1 Of Article 7. Payment Of Reported Contributions From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 7.
1113.1
. 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.