{"data":{"id":"us-ca/rtc-61001","jurisdiction":"us-ca","citation":"RTC § 61001","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 32. Individual Shared Responsibility Penalty [61000. - 61050.]"],"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-61000","next":"us-ca/rtc-61005"},"notice":"GroundRules: Original legal text. Not legal advice."}