Earlier editions: 2020-112018-11
DIVISION 6. WITHHOLDING TAX ON WAGES 13000-13101›CHAPTER 1. General Provisions 13000-13019
§ 13004.6
California Unemployment Insurance Code · 2026 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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