{"code":"GOV","codeName":"Government Code","section":"12928","citation":"Gov. Code, § 12928","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"TITLE 2. GOVERNMENT OF THE STATE OF CALIFORNIA [8000. - 22980.]","url":"https://blackletter.si/government-code/title-2"},{"name":"DIVISION 3. EXECUTIVE DEPARTMENT [11000. - 15990.3.]","url":"https://blackletter.si/government-code/title-2/division-3"},{"name":"PART 2.8. CIVIL RIGHTS DEPARTMENT [12900. - 12999.]","url":"https://blackletter.si/government-code/title-2/division-3/part-2.8"},{"name":"CHAPTER 4. Definitions [12925. - 12928.]","url":"https://blackletter.si/government-code/title-2/division-3/part-2.8/chapter-4"}],"history":"Amended by Stats. 2004, Ch. 647, Sec. 2.   Effective January 1, 2005.","effective":"2005-01-01","html":"<p>Notwithstanding any other provision of this part, there is a rebuttable presumption that “employer,” as defined by subdivision (d) of Section <a href=\"/gov/12926\">12926</a>, includes any person or entity identified as the employer on the employee’s Federal Form W-2 (Wage and Tax Statement).</p>","text":"Notwithstanding any other provision of this part, there is a rebuttable presumption that “employer,” as defined by subdivision (d) of Section 12926, includes any person or entity identified as the employer on the employee’s Federal Form W-2 (Wage and Tax Statement).","otherVersions":[],"url":"https://blackletter.si/government-code/definitions-12928","source":"California Legislative Information bulk export (pubinfo)"}