California Revenue and Taxation Code Section 23045.6

CA Rev & Tax Code § 23045.6 (2017)  

Section 7701(a)(20) of the Internal Revenue Code, relating to the definition of “employee,” shall apply, except as otherwise provided.

(Amended by Stats. 1993, Ch. 877, Sec. 33. Effective October 6, 1993.)

Last modified: October 25, 2018