California Code, UIC 101.

California Code, UIC 101.

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Unemployment Insurance Code - UIC

DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751] Â Â ( Division 1 enacted by Stats. 1953, Ch. 308. ) Â Â PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129] Â Â ( Part 1 enacted by Stats. 1953, Ch. 308. ) Â Â CHAPTER 1. General Provisions [100 - 144] Â Â ( Chapter 1 enacted by Stats. 1953, Ch. 308. ) Â Â

ARTICLE 1. Policy and Interpretation [100 - 102] Â Â ( Article 1 enacted by Stats. 1953, Ch. 308. )

  101.  This part is a part of a national plan of unemployment reserves and social security, and is enacted for the purpose of assisting in the stabilization of employment conditions. The imposition of the tax herein imposed upon California industry alone, without a corresponding tax being imposed upon all industry in the United States, would, by the corresponding penalty upon California industry, defeat the very purposes of this law as set forth in this article. Therefore when existing federal legislation which provides for a tax upon the payment of wages by employers in this State, against which all or any part of the employer contributions required under this part may be credited is repealed, amended, interpreted, affected or otherwise changed in such manner that no portion of such contributions may be thus credited, then upon the date of such change, the provisions of this part requiring employer contributions and providing for payment of unemployment compensation benefits shall cease to be operative and any assets in the Unemployment Fund or Unemployment Administration Fund shall in the discretion of the State Treasurer be held in the then existing depositaries or otherwise in the State Treasury. In the case of the Unemployment Administration Fund, such money may thereafter be dealt with by the State Treasurer pursuant to the conditions of the grant thereof to the State by the United States Government or agency thereof. (Enacted by Stats. 1953, Ch. 308.)