DIVISION 2. OTHER TAXES 6001-61050›PART 32. Individual Shared Responsibility Penalty 61000-61050

§ 61001

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. 7. (AB 2257) Effective September 4, 2020.)

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California Revenue and Taxation Code

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