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Earlier editions: 2020-112018-112026-09

DIVISION 2. OTHER TAXES 6001-61050›PART 11. CORPORATION TAX LAW 23001-25141›CHAPTER 1. General Provisions and Definitions 23001-23060›ARTICLE 2. Definitions 23030-23060

§ 23045.6

California Revenue and Taxation Code · 2026-10 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 of Article 1.5 (commencing with Section 2775) of Chapter 2 of Division 3 of the Labor Code.

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

(Amended by Stats. 2020, Ch. 38, Sec. 6. (AB 2257) Effective September 4, 2020.)

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California Revenue and Taxation Code

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