California Statutes
§ 17020.12. — 17020.12. (Amended by Stats. 2021, Ch. 124, Sec. 38.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 10. PART 10. PERSONAL INCOME TAX·Ch. 1. CHAPTER 1. General Provisions and Definitions
(a)For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5 (commencing with Section 2775) of Chapter 2 of Division 3 of the Labor Code.
(b)Section 7701(a)(20) of the Internal Revenue Code, relating to definition of “employee,” applies, except as otherwise
provided.
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California § 17020.12. (17020.12. (Amended by Stats. 2021, Ch. 124, Sec. 38.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2021, Ch. 124, Sec. 38. (AB 938) Effective January 1, 2022.