{"data":{"id":"us-ca/uic-905","jurisdiction":"us-ca","citation":"UIC § 905","heading":"","body":"“Average base pay roll” means the quotient obtained by dividing by three the total amount of taxable wages paid by an employer during the most recent period of three consecutive calendar years immediately preceding the computation date.","path":["Unemployment Insurance Code - UIC","DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100. - 4751.]","PART 1. UNEMPLOYMENT COMPENSATION [100. - 2129.]","CHAPTER 4. Contributions and Reports [901. - 1243.]","ARTICLE 1. Definitions [901. - 906.]"],"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":"766e088f068cbe0e37882d794ec057543fd519fd7bee8e560e5c76d844038884","source_id":"us-ca","stale":false,"prev":"us-ca/uic-904","next":"us-ca/uic-906"},"notice":"GroundRules: Original legal text. Not legal advice."}