California § 1126 - If any employing unit fails to make a return or report as required under this div
Full text of California Public Contract Code - PCC § 1126 — If any employing unit fails to make a return or report as required under this div, with citation guidance and answers to common questions.
§ 1126. If any employing unit fails to make a return or report as required under this div
(a) If any employing unit fails to make a return or report as required under this division, the director shall make an estimate based upon any information in his or her possession or that may come into his or her possession of the amount of wages paid for employment in the period or periods for which no return or report was filed and upon the basis of the estimate shall compute and assess the amounts of employer and worker contributions payable by the employing unit, adding thereto a penalty of 15 percent of the amount of contributions. (b) The changes made to this section by the act adding this subdivision shall apply on and after July 1, 2014.
Source: official California text · Last verified 2026-08-27
Frequently Asked Questions About California § 1126
What does Public Contract Code - PCC § 1126 cover?
Section 1126 ("If any employing unit fails to make a return or report as required under this div") is part of the Public Contract Code - PCC, the codified statutory law of California. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite California § 1126?
A common citation format is "Public Contract Code - PCC § 1126" (California). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of California law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the California official source linked on this page or consult a licensed California attorney.
How does California § 1126 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in California can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in California.