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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 10.7. TAXPAYERS' BILL OF RIGHTS 21001-21028

§ 21003.5

California Revenue and Taxation Code · 2026-10 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. 5. (AB 2257) Effective September 4, 2020.)

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California Revenue and Taxation Code

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