CA Rev & Tax Code Section 23045.6

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

Source: Section 23045.6, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23045.6..

Last Updated

Aug. 19, 2023

§ 23045.6’s source at ca.gov

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Location: https://california.public.law/codes/ca_rev_and_tax_code_section_23045.6

Original Source: Section 23045.6, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=23045.6. (last accessed Aug. 19, 2023).