Section 1243 Of Article 12. Judicial Review From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 4. >> Article 12.
1243
. A decision of the appeals board on an appeal from a denial of
a protest under Section 1034 or on an appeal from a denial or
granting of an application for transfer of reserve account under
Article 5 (commencing with Section 1051) shall be subject to judicial
review if an appropriate proceeding is filed by the employer within
90 days of the service of notice of the decision. The director may,
in writing, extend for a period of not exceeding two years the time
within which such proceeding may be instituted if written request for
such extension is filed with the director within the 90-day period.