{"data":{"id":"us-ca/uic-928.7","jurisdiction":"us-ca","citation":"UIC § 928.7","heading":"","body":"“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.","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 2. “Wages,” the Basis of the Contribution [926. - 940.]"],"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":"5195c8ce165531d3c038843ca1bbbdf3d14c895a19aa2cfca54d1efb46370ffc","source_id":"us-ca","stale":false,"prev":"us-ca/uic-928.5","next":"us-ca/uic-929"},"notice":"GroundRules: Original legal text. Not legal advice."}