California Unemployment Insurance Code § 2124

Unemployment Insurance Code
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(a) The place of trial for offenses enumerated in this chapter shall be in any of the following: (1) The county of residence or principal place of business of the defendant or defendants. (2) Any county where the defendant or defendants were transacting business that resulted in the alleged offenses. (3) Any county where any money or property from the alleged offenses was obtained. (b) If none of the counties under subdivision (a) are applicable, then the place of trial for offenses enumerated in this chapter shall be in the County of Sacramento.

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