California Unemployment Insurance Code Section 928.7

CA Unemp Ins Code § 928.7 (2017)  

“Wages” includes compensation, that is deductible under Section 162 of the Internal Revenue Code, paid to a member of a limited liability company filing a federal corporate income tax return.

(Added by Stats. 2010, Ch. 522, Sec. 3. (SB 1244) Effective January 1, 2011.)

Last modified: October 25, 2018