Revenue and Taxation Code § 61001

PART 32. Individual Shared Responsibility Penalty

Current as of September 28, 2026Rev. & Tax. Code, § 61001Official source ↗

Added by Stats. 2020, Ch. 38, Sec. 7. (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.