2011 California Code
Unemployment Insurance Code
DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751]
ARTICLE 2. Wages, the Basis of the Contribution
Wages does not include the payment to, or on behalf of, an employee for moving expenses, if at the time of the payment it is reasonable to believe that a corresponding deduction from income is allowable to the employee under Section 217 of the Internal Revenue Code.
(Repealed and added by Stats. 1986, Ch. 847, Sec. 9.)
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