Versions of See prior versions of a law on LawServer 2024 California Unemployment Insurance Code 13070 – (a) The employer shall be liable for the payment of the tax … 2023 California Unemployment Insurance Code 13070 – (a) The employer shall be liable for the payment of the tax … 2022 California Unemployment Insurance Code 13070 – (a) The employer shall be liable for the payment of the tax …