Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 17020.12 — General Provisions and Definitions
Cal. Rev. & Tax. Code § 17020.12
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2022-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(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.
Citator
Cal. Rev. & Tax. Code § 17020.12 — General Provisions and Definitions is in force in the current edition of the Code, and nothing recorded condemns it.
(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.