California Unemployment Insurance Code
§ 905
UIC § 905Div. 1 · Part 1 · Ch. 4 · Art. 1
Statute text
View on leginfo.ca.gov“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.
Legislative history
Enacted by Stats. 1953, Ch. 308.