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California · Through 2026-09-13

UIC § 13004.6

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Where this section sits in the code
  1. Unemployment Insurance Code - UIC
  2. DIVISION 6. WITHHOLDING TAX ON WAGES [13000. - 13101.]
  3. CHAPTER 1. General Provisions [13000. - 13019.]

“Employee” does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes.

Collected 2026-09-14T05:56:33Z. Source file · JSON

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