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DIVISION 6. WITHHOLDING TAX ON WAGES 13000-13101›CHAPTER 1. General Provisions 13000-13019

§ 13004.6

California Unemployment Insurance Code · 2018-11 edition · updated 2026-10-04 · California

“Employee” does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes.

(Added by Stats. 2014, Ch. 122, Sec. 1. (SB 1131) Effective January 1, 2015.)

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▸Contents — California Unemployment Insurance Code
California Unemployment Insurance Code

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