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2011 California Code
Unemployment Insurance Code
DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751]
ARTICLE 1. Definitions
Section 905


CA Unemp Ins Code § 905 (through 2012 Leg Sess) What's This?

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.

(Enacted by Stats. 1953, Ch. 308.)

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