California Unemployment Insurance Code
§ 637
UIC § 637 Effective Sep 26, 1989Div. 1 · Part 1 · Ch. 3 · Art. 2
Statute text
View on leginfo.ca.gov“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.
…
Legislative history
Amended by Stats. 1989, Ch. 798, Sec. 1. Effective September 26, 1989.