California Unemployment Insurance Code

§ 637

UIC § 637 Effective Sep 26, 1989Div. 1 · Part 1 · Ch. 3 · Art. 2

Statute text

“Employment” does not include service performed by any of the following:

(a)The officers and director of a corporation who are the sole shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.

(b)The officers and director of a corporation engaged in agriculture who are shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.

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Legislative history

Amended by Stats. 1989, Ch. 798, Sec. 1. Effective September 26, 1989.