{"code":"UIC","codeName":"Unemployment Insurance Code","section":"623","citation":"Unemp. Ins. Code, § 623","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100. - 4751.]","url":"https://blackletter.si/unemployment-insurance-code/division-1"},{"name":"PART 1. UNEMPLOYMENT COMPENSATION [100. - 2129.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1"},{"name":"CHAPTER 3. Scope or Coverage [601. - 832.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1/chapter-3"},{"name":"ARTICLE 1.5. Employee [621. - 623.]","url":"https://blackletter.si/unemployment-insurance-code/division-1/part-1/chapter-3/article-1.5"}],"history":"Added by Stats. 2010, Ch. 522, Sec. 2.   (SB 1244)   Effective January 1, 2011.","effective":"2011-01-01","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/employee-623","source":"California Legislative Information bulk export (pubinfo)"}