Rev. & Tax. Code, § 61001 · Part 32. Individual Shared Responsibility Penalty
Rev. & Tax. Code, § 61001
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For the purposes of this part, except as otherwise provided, the determination of whether an individual is an employee shall be governed by Article 1.5 (commencing with Section 2775) of Chapter 2 of Division 3 of the Labor Code.
Notes and commentary — not statutory text
History
Added by Stats. 2020, Ch. 38, Sec. 7. (AB 2257) Effective September 4, 2020.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=61001.
- Text hash
- sha256 8bd0e57f013d4a6c3ba8a97a51f809f2c8a6efb5c8439179fa6fcd0ddcd7bf0d
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
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