Revenue and Taxation Code section 61001

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 61001, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=61001. (updated Sep. 4, 2020; accessed Jul. 20, 2026).

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Up to date

Verified:
Jul. 20, 2026

§ 61001's source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_61001

Original Source: Section 61001, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=61001. (last accessed May 12, 2025).