California Revenue and Taxation Code

§ 18644

RTC § 18644 Effective Jun 16, 1993Div. 2 · Part 10.2 · Ch. 2 · Art. 4

Statute text

(a)The operator of a boat on which one or more individuals, during a calendar year, perform services described in subdivision (o) of Section 13009 of the Unemployment Insurance Code shall submit to the Franchise Tax Board (at the time, and in the manner and form, as the Franchise Tax Board shall by regulations prescribe) information respecting all of the following:

(1)The identity of each individual performing those services.

(2)The percentage of each individual’s share of the catches of fish or other forms of aquatic animal life, and the percentage of the operator’s share of those catches.

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Legislative history

Added by Stats. 1993, Ch. 31, Sec. 26. Effective June 16, 1993. Operative January 1, 1994, by Sec. 83 of Ch. 31.