Unemp. Ins. Code, § 905 · Article 1. Definitions
Unemp. Ins. Code, § 905
Verbatim from the official edition
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
“Average base pay roll” means the quotient obtained by dividing by three the total amount of taxable wages paid by an employer during the most recent period of three consecutive calendar years immediately preceding the computation date.
Notes and commentary — not statutory text
History
Enacted by Stats. 1953, Ch. 308.
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=905.
- Text hash
- sha256 766e088f068cbe0e37882d794ec057543fd519fd7bee8e560e5c76d844038884
- 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
Cited by 1 provision
Provisions in this library whose text cites Unemp. Ins. Code, § 905. Each shows the citation as that text prints it.
Unemployment Insurance Code
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