Section 1179.5 Of Article 9. Refunds And Overpayments From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 9.
1179.5
. If an employing unit pays the amount of contributions,
penalties, and interest assessed under Article 8 (commencing with
Section 1126) of Chapter 4 of Part 1 of this division:
(a) Before an administrative law judge issues his decision upon a
petition for reassessment filed on such assessment, the payment shall
constitute the filing of a claim for refund, the claim for refund
shall be deemed denied by the director, and the petition for
reassessment shall automatically become a petition to review a denial
of the claim for refund.
(b) Before the appeals board issues its decision upon an appeal
from the administrative law judge's decision on a petition for
reassessment, the payment shall constitute the filing of a claim for
refund, the claim shall be deemed denied by the director, the denial
shall be deemed affirmed by the administrative law judge, and the
appeal shall automatically become an appeal from an administrative
law judge's decision upholding the director's denial of the claim for
refund.