California Revenue and Taxation Code

§ 19852

RTC § 19852 Effective Oct 1, 2025Div. 2 · Part 10.3

Statute text

For purposes of this part, the following terms have the following meanings:

(a)“Employer” means any California employer who is subject to, and is required to provide, unemployment insurance to their employees, under the Unemployment Insurance Code.

(b)“Employee” means any person who is covered by unemployment insurance by their employer, pursuant to the Unemployment Insurance Code.

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Legislative history

Amended by Stats. 2025, Ch. 231, Sec. 72. (SB 711) Effective October 1, 2025.