Unemp. Ins. Code, § 13006 · Chapter 1. General Provisions
Unemp. Ins. Code, § 13006
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“Gross income” means all compensation for services including fees, commissions, and similar items, except as otherwise provided by this division. “Gross income” shall specifically include those items relating to compensation specified by Article 2 (commencing with Section 17081) of, and shall specifically exclude those items relating to compensation specified by Article 3 (commencing with Section 17131) of, Chapter 3 of Part 10 of Division 2 of the Revenue and Taxation Code.
Notes and commentary — not statutory text
History
Amended by Stats. 1986, Ch. 847, Sec. 16.
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=UIC§ionNum=13006.
- Text hash
- sha256 7612243697cd70103927237e69e077be604ae62bbe634d751091b993e4688543
- 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
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10, ch. 3, art. 2Items Specifically Included in Gross IncomePrinted as Article 2 (commencing with Section 17081) … Chapter 3 of Part 10 of Division 2 of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 2, pt. 10, ch. 3, art. 3Items Specifically Excluded from Gross IncomePrinted as Article 3 (commencing with Section 17131) … Chapter 3 of Part 10 of Division 2 of the Revenue and Taxation Code
Cited by 1 provision
Provisions in this library whose text cites Unemp. Ins. Code, § 13006. Each shows the citation as that text prints it.
Unemployment Insurance Code
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