Section 701 Of Article 4. Elective Coverage From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 3. >> Article 4.

. An employing unit, not otherwise subject to this division, which files with the director its written election to become an employer for not less than two calendar years, shall, with the written approval of the election by the director, become an employer subject to this division to the same extent as other employers as of the date stated in the approval.