Section 976.8 Of Article 3. Contribution Rates From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 3.
976.8
. (a) Section 976.6 does not apply to any employer who has a
negative reserve account balance on the computation date.
(b) Subdivision (a) does not apply to an employer assigned the
maximum rate pursuant to subdivision (c) of Section 977.