California Legal Codes and Statutes

§ 13004.6

Added by Stats. 2014, Ch. 122, Sec. 1. (SB 1131) Effective January 1, 2015.

“Employee” does not include any member of a limited liability company that is treated as a partnership for federal income tax purposes.

Cite this section

Cal. Unemp. Ins. Code § 13004.6 (2026)
https://ca.codecond.com/codes/uic/division-6-withholding-tax-on-wages/chapter-1-general-provisions/section-13004.6

Other sections in Chapter 1 - General Provisions

§ 13000§ 13001§ 13002§ 13003§ 13004§ 13004.1§ 13004.5§ 13004.6§ 13005§ 13005.7…§ 13009.5§ 13010§ 13011§ 13013§ 13014§ 13015§ 13016§ 13017§ 13018§ 13019

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 8, 2026.