{"data":{"id":"us-ca/rtc-18406","jurisdiction":"us-ca","citation":"RTC § 18406","heading":"","body":"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.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 10.2. ADMINISTRATION OF FRANCHISE AND INCOME TAX LAWS [18401. - 19802.]","CHAPTER 1. General Provisions [18401. - 18417.]","ARTICLE 1. General Application [18401. - 18410.2.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"8bd0e57f013d4a6c3ba8a97a51f809f2c8a6efb5c8439179fa6fcd0ddcd7bf0d","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-18405.1","next":"us-ca/rtc-18407"},"notice":"GroundRules: Original legal text. Not legal advice."}