Section 7701(e) of the Internal Revenue Code, relating to treatment of certain contracts for providing services, etc., shall apply, except as otherwise provided.
Cal. Rev. & Tax. Code § 23047
Definitions
Amended by Stats. 1993, Ch. 877, Sec. 35
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.