California Legal Codes and Statutes

§ 18406

Added by Stats. 2020, Ch. 38, Sec. 4. (AB 2257) Effective September 4, 2020.

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.

Cite this section

Cal. Rev. & Tax. Code § 18406 (2026)
https://ca.codecond.com/codes/rtc/division-2-other-taxes/part-10-2-administration-of-franchise-and-income-tax-laws/chapter-1-general-provisions/article-1-general-application/section-18406

Other sections in Article 1 - General Application

§ 18401§ 18402§ 18403§ 18405§ 18405.1§ 18406§ 18407§ 18408§ 18409§ 18410§ 18410.2

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