California Unemployment Insurance Code

§ 13009.5

UIC § 13009.5 Effective Jan 1, 2000Div. 6 · Ch. 1

Statute text

(a)For purposes of the report required by subdivision (a) of Section 1088 and the statement required by Section 13050, “wages subject to personal income tax” means all of the following:

(1)Remuneration defined as wages by Section 13009, except that in the case of tips received by an employee in the course of his or her employment, the amounts shall include only those tips included in statements furnished to the employer, pursuant to Section 13055.

(2)Remuneration described in subdivisions (a), (b), (f), and (l) of Section 13009, to the extent included in gross income.

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Legislative history

Added by Stats. 1999, Ch. 144, Sec. 2. Effective January 1, 2000.