Since January 1, 1938, caddie fees have been considered a taxable wage under the act when paid to a caddie by the owner or operator of the ... The Departmenta#39;s position as stated in the Tax Liability Manual is clear and there can be no misunderstanding when Section 9030.04 is read in ... Section 7000 .03 merely lists items which in general are indicative of the right of control on the part of an employer.
|Author||:||California. Unemployment Insurance Appeals Board|