Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 23045.6 — Definitions
Cal. Rev. & Tax. Code § 23045.6
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Date
- 2020-09-04
- 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 of Article 1.5 (commencing with Section 2775) of Chapter 2 of Division 3 of the Labor Code.
Citator
Cal. Rev. & Tax. Code § 23045.6 — 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 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.