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EMPLOYMENT DEVELOPMENT DEPT. v. CALIFORNIA UNEMPLOYMENT INS. APPEALS BD.

No. C059062.

190 Cal.App.4th 178 (2010)

118 Cal. Rptr. 3d 167

EMPLOYMENT DEVELOPMENT DEPARTMENT, Plaintiff and Respondent, v. CALIFORNIA UNEMPLOYMENT INSURANCE APPEALS BOARD, Defendant and Respondent; SCREAMING EAGLE, INC., Real Party in Interest and Appellant.

Court of Appeals of California, Third District.

November 18, 2010.

Attorney(s) appearing for the Case

Wheeler & Sheehan, David Carroll Wheeler , Jennifer L. DeLoach ; Littler Mendelson and William Hays Weissman for Real Party in Interest and Appellant.

Littler Mendelson , G. J. Stillson MacDonnell and William Hays Weissman for Strategic Outsourcing, Inc., as Amicus Curiae on behalf of Real Party in Interest and Appellant.

Sandra Hughes , Barbara S. Kaufman , and Theodore S. Goodwin for Plaintiff and Respondent.

No appearance for Defendant and Respondent.

Nielsen, Merksamer, Parrinello, Mueller & Naylor, Richard D. Martland , Eric J. Miethke and Kurt R. Oneto for California Chamber of Commerce and California Taxpayers' Association as Amici Curiae on behalf of Defendant and Respondent.

OPINION

RAYE, J.—

In State Unemployment Tax Act (SUTA) "dumping," one employer transfers employees or payroll wages to another employer in order to take advantage of the other employer's lower unemployment insurance tax rate. In essence, the first employer "dumps" payroll with a higher contribution rate into the second employer's unemployment insurance account with a lower rate....

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