Section 1734 Of Article 2. Liability Of Successors, Officers And Fiduciaries From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 7. >> Article 2.

. The director shall have all of the remedies for collection against any person or employing unit that acquires the organization, trade or business, or substantially all the assets thereof of an employer as are provided by this division against any employer liable for contributions, interest and penalties due. The time within which the obligation may be enforced against the person or employing unit acquiring the organization, trade or business, or substantially all the assets thereof of an employer shall start to run with the day the assessment against such person or employing unit becomes final.