SECTIONS 1755-1758 - California Statutes

UNEMPLOYMENT INSURANCE CODE

SECTION 1755-1758

1755. If any person or employing unit is delinquent in the payment
of any contributions, penalties or interest provided for in this
division, the director may, not later than three years after the
payment became delinquent or within 10 years after the last entry of
a judgment under Article 5 (commencing with Section 1815) or within
10 years after the last recording or filing of a notice of state tax
lien under Section 7171 of the Government Code, collect the
delinquency or enforce any liens by levy served either personally or
by first-class mail, to all persons having in their possession or
under their control any credits or personal property belonging to the
delinquent person or employing unit, or owing any debts to the
person or employing unit at the time of the receipt of the notice of
levy or coming into their possession or under their control for the
period of one year from the time of receipt of the notice of levy.
Any person upon whom a levy has been served having in his or her
possession or under his or her control any credits or personal
property belonging to the delinquent person or employing unit or
owing any debts to the person or employing unit at the time of the
receipt of the levy or coming into his or her possession or under his
or her control for the period of one year from the time of receipt
of the notice of levy, shall surrender the credits or personal
property to the director or pay to the director the amount of any
debt owing the delinquent employer within five days of service of the
levy, and shall surrender the credits or personal property, or the
amount of any debt owing to the delinquent employer coming into his
or her possession or under his or her control within one year of
receipt of the notice of levy within five days of the date of coming
into possession or control of the credits or personal property, or
the amount of any debt owing to the delinquent employer is incurred.
Any person in possession of any credits or personal property or owing
any debts to the delinquent person or employing unit who surrenders
the credits or personal property or pays the debts owing the
delinquent person or employing unit shall be discharged from any
obligation or liability to the delinquent person or employing unit
with respect to the credits or personal property surrendered or debts
paid to the director. If the levy is made on a deposit or credits or
personal property in the possession or under the control of a bank
or savings and loan association, the notice of levy shall be
delivered or mailed to the centralized processing unit or location
designated by that bank or savings and loan association where the
credits or other property are held. If the levy is made on a bank or
savings and loan association it will apply to all credits or personal
property as provided in this section, except that it will apply to
credits and personal property in a deposit account, as defined in
paragraph (29) of subdivision (a) of Section 9102 of the Commercial
Code, only at the time the notice of levy is received by the bank or
savings and loan association.

1755.1. (a) In order to implement Section 1755, the department may
serve notice to an address for any bank or savings and loan
association by means of magnetic media, electronic transmission, or
other electronic technology.
(b) For purposes of this section, the term "address" shall mean a
telephone or modem number, facsimile machine, or any other reference
number designated by the bank or savings and loan association to
receive data by electronic means.

1756. Notices of levy to the state, pursuant to Section 1755, shall
be given to the state department, board, office or commission prior
to the time it presents the claim of the person or employing unit to
the State Controller.

1757. Any person notified pursuant to Section 1755 or 1755.1 who
fails or refuses to surrender any credits or other personal property,
or pay any debts owing to the delinquent employer, up to the amount
specified in the levy, shall be liable in his own person and estate
to the director in an amount equal to the value of the credits or
other personal property in the amount of the debt, but not exceeding
the amount specified in the notice of levy, if solely by reason of
such failure or refusal, the department is unable to recover the
contributions, penalties, or interest owing by the person with
respect to which the notice was given.

1758. As used in this article "person" includes this State and any
county, city and county, municipality, district or other political
subdivision thereof.