Amended by Stats. 1989, Ch. 798, Sec. 1. Effective September 26, 1989.
“Employment” does not include service performed by any of the following:
(a)The officers and director of a corporation who are the sole shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.
(b)The officers and director of a corporation engaged in agriculture who are shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.
(c)An officer of a corporation who is the sole shareholder, or the only shareholder other than his or her spouse, and the service is not subject to the Federal Unemployment Tax Act.
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