First Aid Services of San Diego, Inc. v. California Employment Development Dept.

by Jon-Erik G. Storm on Friday, November 11th, 2005

Employer sought writ of mandate to
challenge Unemployment Insurance Appeals Board determination that an applicant
was its employee,
effectively sought to prevent the collection of a tax and was thus
barred by the state Constitution’s “pay first, litigate later” rule. Employer
may obtain judicial review of board’s determination only by paying assessed
unemployment insurance contributions, claiming a refund, and filing an action
for refund in the superior court if the claim is denied.

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