There is a newer version of the California Code
2011 California Code
Unemployment Insurance Code
DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751]
ARTICLE 2. Wages, the Basis of the Contribution
Section 929
CA Unemp Ins Code § 929 (through 2012 Leg Sess) What's This?
Wages does not include the actual amount of any required or necessary business expense incurred by an individual in connection with his employment, or, in lieu of the actual amount of such expenses, the reasonably estimated amount allowed therefor pursuant to authorized regulations.
(Enacted by Stats. 1953, Ch. 308.)
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