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California · Through 2026-09-13

UIC § 928.7

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Where this section sits in the code
  1. Unemployment Insurance Code - UIC
  2. DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100. - 4751.]
  3. PART 1. UNEMPLOYMENT COMPENSATION [100. - 2129.]
  4. CHAPTER 4. Contributions and Reports [901. - 1243.]
  5. ARTICLE 2. “Wages,” the Basis of the Contribution [926. - 940.]

“Wages” includes compensation, that is deductible under Section 162 of the Internal Revenue Code, paid to a member of a limited liability company filing a federal corporate income tax return.

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

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