California Statutes
§ 23045.6. — 23045.6. (Amended by Stats. 2020, Ch. 38, Sec. 6.)
California·Code RTC Revenue and Taxation Code - RTC·Div. 2. DIVISION 2. OTHER TAXES·Part 11. PART 11. CORPORATION TAX LAW·Ch. 1. CHAPTER 1. General Provisions and Definitions·Art. 2. ARTICLE 2. 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 of 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 the definition of “employee,”
shall apply, except as otherwise provided.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 23045.6. (23045.6. (Amended by Stats. 2020, Ch. 38, Sec. 6.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Amended by Stats. 2020, Ch. 38, Sec. 6. (AB 2257) Effective September 4, 2020.