DIVISION 2. OTHER TAXES 6001-61050›PART 10. PERSONAL INCOME TAX 17001-18181›CHAPTER 1. General Provisions and Definitions 17001-17039.3

§ 17020.12

California Revenue and Taxation Code · 2020-11 edition · updated 2026-10-04 · California

(a) For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Section 1 of Article 1.5 of the Labor Code.

(b) Section 7701(a)(20) of the Internal Revenue Code, relating to definition of “employee,” shall apply, except as otherwise provided.

(Amended by Stats. 2020, Ch. 38, Sec. 3. (AB 2257) Effective September 4, 2020.)

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California Revenue and Taxation Code

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