California Unemployment Insurance Code CHAPTER 1 - General Provisions

• Section 13000.
  The department shall have the powers and duties necessary to administer the reporting, collection, refunding to the employer, and enforcement of taxes required to be...
• Section 13001.
  The definitions set forth in Sections 126, 127, 129, 133, 134, and 144 shall apply to this division.(Added by Stats. 1980, Ch. 1007, Sec. 64....
• Section 13002.
  The following provisions of this code shall apply to any amount required to be deducted, reported, and paid to the department under this division:(a) Sections 301,...
• Section 13003.
  (a) Except where the context otherwise requires, the definitions set forth in this chapter, and in addition the definitions and provisions of the Personal Income Tax...
• Section 13004.
  “Employee” means a resident individual who receives remuneration for services performed within or without this state or a nonresident individual who receives remuneration for services...
• Section 13004.1.
  “Employee” does not include any individual if all of the following conditions exist:(a) The individual is licensed pursuant to the provisions of Part 1 (commencing with...
• Section 13004.5.
  (a) “Employee” also means any individual who is an employee pursuant to Section 2750.5 of the Labor Code, of a person who holds a valid state...
• Section 13004.6.
  “Employee” does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes.(Added by Stats. 2014,...
• Section 13005.
  (a) “Employer” means any individual, person, corporation, association, partnership, or limited liability company, or any agent thereof, doing business in this state, deriving income from sources...
• Section 13005.7.
  An employment agency, as defined in paragraph (3) of subdivision (a) or (h) of Section 1812.501 of the Civil Code shall not be deemed the...
• Section 13006.
  “Gross income” means all compensation for services including fees, commissions, and similar items, except as otherwise provided by this division. “Gross income” shall specifically include...
• Section 13007.
  “Miscellaneous payroll period” means a payroll period other than a daily, weekly, biweekly, semimonthly, monthly, quarterly, semiannual, or annual payroll period.(Added by Stats. 1980, Ch....
• Section 13008.
  “Payroll period” means a period for which a payment of wages is ordinarily made to the employee by his or her employer.(Added by Stats. 1980,...
• Section 13009.
  “Wages” means all remuneration, other than fees paid to a public official, for services performed by an employee for his or her employer, including all...
• Section 13009.5.
  (a) For purposes of the report required by subdivision (a) of Section 1088 and the statement required by Section 13050, “wages subject to personal income tax”...
• Section 13010.
  “Withholding agent” means any person required to deduct and withhold any tax under the provisions of Section 13020.(Added by Stats. 1980, Ch. 1007, Sec. 64....
• Section 13011.
  The department shall retain the possession and control of all records, papers, offices, equipment, supplies, moneys, funds, appropriations, land, and other property real or personal...
• Section 13013.
  All regulations heretofore adopted by the Franchise Tax Board pursuant to powers transferred to the department by this division and in effect immediately preceding the...
• Section 13014.
  This division does not apply to the payment of interest obligations not taxable under this division.(Added by Stats. 1980, Ch. 1007, Sec. 64. Operative July...
• Section 13015.
  The department is authorized to require such information with respect to persons subject to the taxes imposed by this division as is necessary or helpful...
• Section 13016.
  When necessary to make effective the provisions of this division, the name and address of the recipient of income shall be furnished upon demand of...
• Section 13017.
  Unless otherwise specifically provided, the provisions of any law effecting changes in withholding under this division shall begin in the manner set forth by Section...
• Section 13018.
  (a) Except as otherwise provided by this division or other express provision of law, the information furnished or secured pursuant to this division shall be used...
• Section 13019.
  (a) (1) With respect to tax advice, the protections of confidentiality that apply to a communication between a client and an attorney, as set forth in Article...

Last modified: October 22, 2018