Unemployment Insurance Code section 1585.5

(a)

The director shall estimate the amount of penalties and interest collected by the department pursuant to Division 6 (commencing with Section 13000) relating to the withholding of personal income tax and shall transfer such amount to the Personal Income Tax Fund on a quarterly basis.

(b)

For the 2014–15 fiscal year, the quarterly transfer to the Personal Income Tax Fund pursuant to subdivision (a) is suspended.

Source: Section 1585.5, https://leginfo.­legislature.­ca.­gov/faces/codes_displaySection.­xhtml?lawCode=UIC§ionNum=1585.­5.­ (updated Jun. 20, 2014; accessed Nov. 10, 2025).

Green check means up to date. Up to date

Verified:
Nov. 10, 2025

§ 1585.5's source at ca​.gov