Unemp. Ins. Code, § 928.7 · Article 2. “Wages,” the Basis of the Contribution

Unemp. Ins. Code, § 928.7

Verbatim from the official edition

Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)

“Wages” includes compensation, that is deductible under Section 162 of the Internal Revenue Code, paid to a member of a limited liability company filing a federal corporate income tax return.

Notes and commentary — not statutory text

History

Added by Stats. 2010, Ch. 522, Sec. 3. (SB 1244) Effective January 1, 2011.

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&sectionNum=928.7.
Text hash: sha256 5195c8ce165531d3c038843ca1bbbdf3d14c895a19aa2cfca54d1efb46370ffc
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

Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.