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Section 1137 Of Article 8. Assessments From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 8.
1137
. (a) If the director finds, in accordance with Section 1137.1,
that the collection of any contributions will be jeopardized by
delay the director shall thereupon make an assessment of those
contributions, served pursuant to Section 1206, noting upon the
assessment that it is a jeopardy assessment levied under this section
and the facts upon which the director finds that collection of
contributions will be jeopardized by delay. The amount of the
assessment shall be immediately delinquent, whether or not the time
otherwise allowed by law or authorized regulations has expired. When
applicable, the penalties provided in Sections 1126, 1127, and 1128,
and interest under Section 1129, shall attach to the amount of the
contributions specified in the jeopardy assessment. Penalties under
Section 1135 shall apply if payment is not made, or security for
payment is not provided, within 30 days of service of a jeopardy
assessment.
(b) In levying the assessment, the director may demand a deposit of such security as the director deems necessary to ensure compliance with this division, including additional security from time to time, but not more frequently than monthly, in the amount of accumulating interest. The deposit of sufficient security to ensure compliance shall stay other collection action by the director while the assessment is under review. The deposit of the sufficient security shall not be a condition for the exercise of the review and appeal rights of the employer pursuant to Sections 1221, 1222, 1223, and 1224. The filing of a petition for reassessment pursuant to Section 1221 shall not stay collection action by the director while the assessment is under review, but shall stay the sale of all property other than perishable goods seized by the director pursuant to the collection action until a final decision from a preliminary hearing pursuant to subdivision (b) of Section 1221 is issued by the administrative law judge or the board.
(b) In levying the assessment, the director may demand a deposit of such security as the director deems necessary to ensure compliance with this division, including additional security from time to time, but not more frequently than monthly, in the amount of accumulating interest. The deposit of sufficient security to ensure compliance shall stay other collection action by the director while the assessment is under review. The deposit of the sufficient security shall not be a condition for the exercise of the review and appeal rights of the employer pursuant to Sections 1221, 1222, 1223, and 1224. The filing of a petition for reassessment pursuant to Section 1221 shall not stay collection action by the director while the assessment is under review, but shall stay the sale of all property other than perishable goods seized by the director pursuant to the collection action until a final decision from a preliminary hearing pursuant to subdivision (b) of Section 1221 is issued by the administrative law judge or the board.
