Revenue and Taxation Code section 18406

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.

Source: Section 18406, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18406. (updated Sep. 4, 2020; accessed Jun. 26, 2026).

18401
18402
18403
18405
18405.1
18406
18407
18408
18409
18410
18410.2

Up to date

Verified:
Jun. 26, 2026

§ 18406's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_18406

Original Source: Section 18406, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=18406. (last accessed May 12, 2025).