{"code":"UIC","codeName":"Unemployment Insurance Code","section":"13004.6","citation":"Unemp. Ins. Code, § 13004.6","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 6. WITHHOLDING TAX ON WAGES [13000. - 13101.]","url":"https://blackletter.si/unemployment-insurance-code/division-6"},{"name":"CHAPTER 1. General Provisions [13000. - 13019.]","url":"https://blackletter.si/unemployment-insurance-code/division-6/chapter-1"}],"history":"Added by Stats. 2014, Ch. 122, Sec. 1.   (SB 1131)   Effective January 1, 2015.","effective":"2015-01-01","html":"<p>“Employee” does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes.</p>","text":"“Employee” does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes.","otherVersions":[],"url":"https://blackletter.si/unemployment-insurance-code/general-provisions-13004-6","source":"California Legislative Information bulk export (pubinfo)"}