California § 17020.12. 17020.12. (Amended by Stats. 2021, Ch. 124, Sec. 38.)

California Statutes

§ 17020.12. — 17020.12. (Amended by Stats. 2021, Ch. 124, Sec. 38.)

California § 17020.12.

JurisdictionCalifornia

Code RTCRevenue 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

This text of California § 17020.12. (17020.12. (Amended by Stats. 2021, Ch. 124, Sec. 38.)) is published on Counsel Stack Legal Research, covering California primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Cal. Revenue and Taxation Code - RTC Code § 17020.12. (2026).

Text

(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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