DIVISION 2. OTHER TAXES 6001-61050›PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS 18401-19802›CHAPTER 1. General Provisions 18401-18417›ARTICLE 1. General Application 18401-18410.2

§ 18406

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

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.

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

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California Revenue and Taxation Code

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