Revenue and Taxation Code section 23045.6

(a)

For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by of 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 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. (accessed May 10, 2025).

Last Updated

May 10, 2025

§ 23045.6’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_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 May 10, 2025).