BlackletterCalifornia law

Revenue and Taxation Code § 18406

ARTICLE 1. General Application

Current as of September 28, 2026Rev. & Tax. Code, § 18406Official source ↗

Added by Stats. 2020, Ch. 38, Sec. 4. (AB 2257) Effective September 4, 2020.

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.