California Law (Last Updated: March 4, 2014) |
Revenue and Taxation Code - RTC |
Division 2. OTHER TAXES |
Part 11. CORPORATION TAX LAW |
Chapter 1. General Provisions and Definitions |
ARTICLE 2. Definitions |
Section 23045.6.
Latest version.
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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.)