Cal. Code Regs. tit. 22 § 929-4

Current through Register 2024 Notice Reg. No. 24, June 14, 2024

Section 929-4 - Burden of Proof of Substantiating Expenses or Allowances

Regardless of any of the methods described in Sections 929-1, 929-2, and 929-3 of these regulations which are used in computing expenses or allowances, the burden of proof shall be entirely upon the employer to establish the correctness of the expenses or allowances to the satisfaction of the department. Unless it can be established to the satisfaction of the department that the amount claimed represents only actual reimbursement for required or necessary expenses incurred in the course of the worker's employment, all or any part of the amount claimed may be disallowed.

Cal. Code Regs. Tit. 22, § 929-4

1. New section filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).

Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 929, Unemployment Insurance Code.

1. New section filed 12-22-59; designated effective 1-1-60 (Register 59, No. 22).
2. Amendment of NOTE filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).