Cal. Rev. & Tax. Code § 17020.12
General Provisions and Definitions
Redline — January 1, 2011 → current.View current text →
Current — January 1, 2021
As of January 1, 2011
(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.
Section 7701(a)(20) of the Internal Revenue Code, relating to definition of “employee,” shall apply, except as otherwise provided.
(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.