Unemployment Insurance Code - UIC
DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100 - 4751]
( Division 1 enacted by Stats. 1953, Ch. 308. ) PART 1. UNEMPLOYMENT COMPENSATION [100 - 2129]
( Part 1 enacted by Stats. 1953, Ch. 308. ) CHAPTER 4. Contributions and Reports [901 - 1243]
( Chapter 4 enacted by Stats. 1953, Ch. 308. ) ARTICLE 2. “Wages,” the Basis of the Contribution [926 - 940]
( Article 2 enacted by Stats. 1953, Ch. 308. ) 937.
“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(Repealed and added by Stats. 1986, Ch. 847, Sec. 9.)