Revenue and Taxation Code section 17020.12

(a)

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.

(b)

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

Source: Section 17020.12, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17020.12. (updated Jan. 1, 2022; accessed Jul. 7, 2025).

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Verified:
Jul. 7, 2025

§ 17020.12's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_17020.12

Original Source: Section 17020.12, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=17020.12. (last accessed May 12, 2025).