Unemployment Insurance Code section 940

For the purposes of this section, of Section 977 and 977.5 to the extent specified by those sections, and of Section 1026, 1088, 1280, 1281, 1282, 2652, 2654, 2655, and 2657, “wages” means taxable wages as well as wages which would be taxable except for the limitations on taxable wages provided under Section 930 and 985.