{"id":6059,"date":"2022-05-24T08:46:04","date_gmt":"2022-05-24T08:46:04","guid":{"rendered":"https:\/\/crowdsourcelawyers.com\/california-statutes\/?page_id=6059"},"modified":"2022-05-24T16:34:15","modified_gmt":"2022-05-24T16:34:15","slug":"section-13003","status":"publish","type":"page","link":"https:\/\/crowdsourcelawyers.com\/california-statutes\/california-statutes\/section-13003\/","title":{"rendered":"Section 13003"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-l3jwv9r5-3c182eb81b578711a9bc96b04e157dae\">\n#top .av-special-heading.av-l3jwv9r5-3c182eb81b578711a9bc96b04e157dae{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-l3jwv9r5-3c182eb81b578711a9bc96b04e157dae .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-l3jwv9r5-3c182eb81b578711a9bc96b04e157dae .av-subheading{\nfont-size:22px;\n}\n<\/style>\n<div  class='av-special-heading av-l3jwv9r5-3c182eb81b578711a9bc96b04e157dae av-special-heading-h1 blockquote modern-quote  avia-builder-el-0  el_before_av_hr  avia-builder-el-first '><div class='av-subheading av-subheading_above'><p>California<\/p>\n<\/div><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Unemployment Insurance Code UIC \u00a7 13003<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-1  el_after_av_heading  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-av_textblock-e878f05c31dff72941bf1e49a00d9ff5 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad\">\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchform_wrapper{\nborder-color:#edae44;\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #s.av-input-field{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon{\ncolor:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av-input-field-icon.av-search-icon.avia-svg-icon svg:first-child{\nfill:#edae44;\nstroke:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad #searchsubmit{\nbackground-color:#edae44;\n}\n#top .avia_search_element.av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad .av_searchsubmit_wrapper{\nbackground-color:#edae44;\n}\n<\/style>\n<div  class='avia_search_element av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad  avia-builder-el-3  el_after_av_textblock  el_before_av_hr '><search><form action='https:\/\/crowdsourcelawyers.com\/california-statutes\/' id='searchform_element' method='get' class='' data-element_id='av-avia_sc_search-4ee94ae86cde3b232e718bb4ac84e6ad' ><div class='av_searchform_wrapper'><input type='search' value='' id='s' name='s' placeholder='Search CA statutes' aria-label='Search CA statutes' class='av-input-field ' required \/><div class='av_searchsubmit_wrapper '><input type='submit' value='Find' id='searchsubmit' class='button ' title='View results on search page' aria-label='View results on search page' \/><\/div><input type='hidden' name='numberposts' value='10' \/><input type='hidden' name='results_hide_fields' value='' \/><\/div><\/form><\/search><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-3a876428eececa9d35452247ddb053af\">\n#top .hr.hr-invisible.av-av_hr-3a876428eececa9d35452247ddb053af{\nheight:50px;\n}\n<\/style>\n<div  class='hr av-av_hr-3a876428eececa9d35452247ddb053af hr-invisible  avia-builder-el-4  el_after_avia_sc_search  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-l3jwximz-dce9767b56159cb4bda8f54228757f7e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><div class=\"row\">\n<div class=\"subsection\"><\/div>\n<div class=\"subsection\">\n<div class=\"subsection\">\n<p>(a)\u2002Except where the context otherwise requires, the definitions set forth in this chapter, and in addition the definitions and provisions of the Personal Income Tax Law referred to and hereby incorporated by reference as set forth in the following provisions of the Revenue and Taxation Code, shall apply to and govern the construction of this division:<\/p>\n<div class=\"subsection\">\n<p>(1)\u2002\u201cCorporation\u201d as defined by Section 17009.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(2)\u2002\u201cFiduciary\u201d as defined by Section 17006.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(3)\u2002\u201cFiscal year\u201d as defined by Section 17011.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(4)\u2002\u201cForeign country\u201d as defined by Section 17019.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(5)\u2002\u201cFranchise Tax Board\u201d as defined by Section 17003.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(6)\u2002\u201c<span class=\"added-material\">Spouse<\/span>\u201d as defined by Section 17021.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(7)\u2002\u201cIndividual\u201d as defined by Section 17005.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(8)\u2002\u201cMilitary or naval forces\u201d as defined by Section 17022.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(9)\u2002\u201cNonresident\u201d as defined by Section 17015.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(10)\u2002\u201cPartnership\u201d as defined by Section 17008.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(11)\u2002\u201cPerson\u201d as defined by Section 17007.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(12)\u2002\u201cResident\u201d as defined by Sections 17014 and 17016.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(13)\u2002\u201cState\u201d as defined by Section 17018.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(14)\u2002\u201cTaxable year\u201d as defined by Section 17010.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(15)\u2002\u201cTaxpayer\u201d as defined by Section 17004.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(16)\u2002\u201cTrade or business\u201d as defined by Section 17020.<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(17)\u2002\u201cUnited States\u201d as defined by Section 17017.<\/p>\n<\/div>\n<\/div>\n<div class=\"subsection\">\n<p>(b)\u2002The provisions of Part 10 (commencing with\u00a0<span class=\"cite\">Section 17001\u00a0<\/span>) and Part 10.2 (commencing with\u00a0<span class=\"cite\">Section 18401\u00a0<\/span>) of Division 2 of the Revenue and Taxation Code, relating to the following items, are hereby incorporated by reference and shall apply to and govern construction of this division:<\/p>\n<div class=\"subsection\">\n<p>(1)\u2002Trade or business expense (Article 6 (commencing with Section 17201) of Chapter 3 of Part 10).<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(2)\u2002Deductions for retirement savings (Article 6 (commencing with Section 17201) of Chapter 3 of Part 10).<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(3)\u2002Distributions of property by a corporation to a shareholder (Chapter 4 (commencing with Section 17321) of Part 10).<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(4)\u2002Deferred compensation (Chapter 5 (commencing with Section 17501) of Part 10).<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(5)\u2002Partners and partnerships (Chapter 10 (commencing with Section 17851) of Part 10).<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(6)\u2002Gross income of nonresident taxpayers\u00a0<span class=\"added-material\">(<\/span>Chapter 11 (commencing with Section 17951) of Part 10).<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(7)\u2002Postponement of the time for certain acts by individuals in or in support of the\u00a0<span class=\"added-material\">Armed Forces<\/span>\u00a0(Article 3 (commencing with Section 18621) of Chapter 2 of Part 10.2).<\/p>\n<\/div>\n<div class=\"subsection\">\n<p>(8)\u2002Disclosure of information (Article 2 (commencing with Section 19542) of Chapter 7 of Part 10.2). \u2002For this purpose \u201c<span class=\"wordphrase\">Franchise Tax Board<\/span>\u201d as used therein shall mean the Employment Development Department in respect to information obtained in the administration of this division.<\/p>\n<\/div>\n<\/div>\n<p><br class=\"avia-permanent-lb\" \/><br class=\"avia-permanent-lb\" \/><\/p>\n<\/div>\n<\/div>\n<hr \/>\n<p><a href=\"https:\/\/crowdsourcelawyers.com\/\">CrowdSourceLawyers.com<\/a><\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":7,"featured_media":0,"parent":2019,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-6059","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Section 13003 - California Statutes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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