No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding, in any court against this State or against any officer thereof to prevent or enjoin the collection of any contribution sought to be collected under this division.
CollectionsCivil Action
Section § 1851
This law states that you cannot use court orders or legal actions, like injunctions or writs, to stop the state of California or its officials from collecting taxes or contributions under this specific division.
injunction writ of mandate prevent collection
Section § 1852
This law section allows the director to file a lawsuit to collect unpaid taxes, penalties, and interest owed under this code, in California or anywhere else in the U.S. The director can do this as long as the legal action is started within certain time limits. They must begin the action within three years of the tax or related charge becoming overdue from an employer's report or assessment. However, if a judgment has been entered or a tax lien recorded, they have up to ten years from that last action to start the lawsuit to collect what's owed.
In addition to any other tax administration and collection procedures authorized in this division, the director may bring an action in the courts of this or any other state or of the United States, in the name of the State of California, to administer the provisions of, and to collect the amount of any delinquent contributions or taxes, together with penalties and interest, due under this code. No such action shall be commenced later than:
(a)CA Unemployment Insurance Code § 1852(a) Three years after the date on which any amount due on a return or report filed by an employing unit or on an assessment made by the director becomes delinquent.
(b)CA Unemployment Insurance Code § 1852(b) Ten years after:
(1)CA Unemployment Insurance Code § 1852(b)(1) The date on which a judgment is last entered under Article 5 of this chapter.
(2)CA Unemployment Insurance Code § 1852(b)(2) The date on which a notice of state tax lien is last recorded or filed under Section 7171 of the Government Code.
tax collection procedures delinquent contributions penalties and interest
Section § 1853
This law states that in California, if the director is involved in a civil lawsuit, the court will prioritize that case over most other civil cases. However, there are exceptions: equity cases, cases involving extraordinary writs, and summary proceedings will not be pushed aside.
The courts of this State shall give preference on their calendar to any civil action brought by or against the director over all other civil litigation except equity cases, cases involving extraordinary writs, or summary proceedings.
court calendar priority civil action director involvement
Section § 1854
This section states that in a civil court case involving the director, a sworn certificate from the director or their representative can be used as initial proof. This certificate shows that contributions were owed, amounts are delinquent, and all related procedures have been followed correctly.
In any civil action brought by or against the director a certificate under oath by the director or his authorized agent showing the delinquency shall be prima facie evidence of the levy of the contributions, of the delinquency of the amounts set forth, and of the compliance by the director with all the provisions of this division relating to the computation and levy of the amounts.
civil action director certificate under oath
Section § 1855
This section allows California's director to start a lawsuit against anyone trying to get employers or employees to break the law related to taxes or contributions through misleading tactics. The case can be filed in certain superior courts. If someone is found doing this, the court can stop them from continuing it. The court can also issue a temporary restraining order without a bond if it’s clear that the misconduct could lead to unpaid taxes or contributions. The order aims to halt the behavior immediately until a more formal hearing can take place.
(a)CA Unemployment Insurance Code § 1855(a) A civil action may be commenced at the request of the director in the name of the State of California to enjoin any individual or entity from conduct that, by solicitation, sale, or advertising, is inducing or otherwise attempting to persuade employers or employees, or potential employers or employees, to violate this code or to otherwise attempt to evade contributions or taxes provided for under this code by scheme, device, or similar activity. Any action under this section shall be brought in the Superior Court of the County of Sacramento or in the superior court of the county in which that individual or entity resides, has its principal place of business, or has engaged in conduct subject to penalty under this code.
(b)CA Unemployment Insurance Code § 1855(b) In any action under subdivision (a), the court may enjoin the person from engaging in the conduct or in any other activity specified in subdivision (a), if the court finds both of the following:
(1)CA Unemployment Insurance Code § 1855(b)(1) That the person has engaged in any conduct specified in subdivision (a).
(2)CA Unemployment Insurance Code § 1855(b)(2) That injunctive relief is appropriate to prevent recurrence of that conduct.
(c)CA Unemployment Insurance Code § 1855(c) For purposes of the civil action referred to in subdivisions (a) and (b), the court may issue without bond, a temporary restraining order upon the filing of a statement, certified by the director, which contains both of the following:
(1)CA Unemployment Insurance Code § 1855(c)(1) That a determination has been made that the individual or entity is engaging in conduct described in subdivision (a), accompanied by a detailed description of the reasons for the determination.
(2)CA Unemployment Insurance Code § 1855(c)(2) That the activity of the individual or entity will result in the nonpayment of contributions or taxes required under this code and that the contributions or taxes would be otherwise payable.
(d)CA Unemployment Insurance Code § 1855(d) The director shall provide the court clerk with an exact copy of the certified statement upon filing, which copy will be endorsed or certified by the court clerk and returned to the director, along with a certified copy of the court’s order. From the time of service of the endorsed or certified copy of the statement and order, that individual or entity shall be temporarily restrained from the activity set forth in the statement. That temporary restraining order will continue in effect unless dissolved after a hearing on a preliminary injunction in the Superior Court of Sacramento County or the county in which the individual or entity resides, has its place of business, or has engaged in the conduct specified in the statement. That hearing or preliminary injunction shall be held under the rules of the superior court.
civil action injunction solicitation
