Legal Question in Civil Litigation in California

I hate to say this, but the law is unclear.

Unemployment Code Section 1376(a) says that in the absence of fraud, misrepresentation, or willful nondisclosure, the notice is supposed to go out within a year of the close of the year the benefits payment was made. The courts have not said that this is a statute of limitations, or what is to happen if the notice is late. You can argue that this section is a statute of limitations, and see what happens.