The "date of the allowance" of the refund or credit, as used in Section 1181 of the code, means that date on which either of the following first occurs:
A notice is mailed by the director advising the employing unit or other person by whom it was paid of the overpayment of any amount of contributions, penalty or interest.
Cal. Code Regs. Tit. 22, §§ 1181-1
2. Repealer of Section 1181-1 and renumbering and amendment of Section 1181-2 to Section 1181-1 filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).
Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 1181, Unemployment Insurance Code.
2. Repealer of Section 1181-1 and renumbering and amendment of Section 1181-2 to Section 1181-1 filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).