{"code":"RTC","codeName":"Revenue and Taxation Code","section":"17020.12","citation":"Rev. & Tax. Code, § 17020.12","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 10. PERSONAL INCOME TAX [17001. - 18181.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10"},{"name":"CHAPTER 1. General Provisions and Definitions [17001. - 17039.6.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-10/chapter-1"}],"history":"Amended by Stats. 2021, Ch. 124, Sec. 38.   (AB 938)   Effective January 1, 2022.","effective":"2022-01-01","html":"<p>(a) 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.</p><p>(b) Section <a href=\"/rtc/7701\">7701</a>(a)(20) of the Internal Revenue Code, relating to definition of “employee,” applies, except as otherwise provided.</p>","text":"(a) 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. (b) Section 7701(a)(20) of the Internal Revenue Code, relating to definition of “employee,” applies, except as otherwise provided.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-provisions-and-definitions-17020-12","source":"California Legislative Information bulk export (pubinfo)"}