Section 1136 Of Article 8. Assessments From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 8.
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. If the director finds that an assessment or portion thereof
has been erroneously made, he may cancel the assessment or portion
thereof in the following cases:
(a) Where no petition for reassessment has been filed.
(b) Where a petition for reassessment is filed, if the
cancellation is made prior to the mailing of a decision of the
administrative law judge.
(c) Where a petition for reassessment has been filed and an order
or decision of an administrative law judge or of the appeals board
has been issued on any grounds not on the merits, if the cancellation
is approved by the appeals board.