“Wages” includes compensation, that is deductible under Section 162 of the Internal Revenue Code, paid to a member of a limited liability company filing a federal corporate income tax return.
Cal. Unemp. Ins. Code § 928.7
“Wages,” the Basis of the Contribution
Added by Stats. 2010, Ch. 522, Sec. 3
Official source: California Legislative Information. Reproduced from public-domain California statutes; confirm against the official source for the current text. Not legal advice.