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Cal. Rev. & Tax. Code § 17020.12

General Provisions and Definitions

Known as the Personal Income Tax Law

The act spans §§ 17001–17039 (60 sections).

Amended by Stats. 2021, Ch. 124, Sec. 38

(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.

Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.