The following words and terms, when used in this subchapter,
shall have the following meanings, unless the context clearly indicates
otherwise:
(1) - (3)(No change.)
(4) Employee--The term employee means an individual
who is an employee as defined in Chapter 24 of the Internal Revenue
Code (IRC) of 1986 or an independent contractor as defined by
the Internal Revenue Service and whose income is required to be reported
on Form 1099-MISC; and does not include an employee of a federal
or state agency performing counter intelligence functions, if the
head of such agency has determined that reporting pursuant to section
453A of the Social Security Act with respect to the employee could
endanger the safety of the employee or compromise an ongoing investigation
or intelligence mission. Chapter 24 of the IRC and the regulations
promulgated thereunder define an "employee" as every individual performing
services if the relationship between the individual and the person
for whom the services are performed is the legal relationship of employer
and employee (see IRC section 3401(c) and 26 CFR §31.3401(c)-1(a)
). Generally, the legal relationship of employer and employee
exists when the person for whom the services are performed has the
right to control and direct the individual who performs the services
not only as to the results [result] to be accomplished,
but also as to the details and means by which that result is to be
accomplished. 26 CFR 31.3401(c)-1(b).
(5) - (9)(No change.)
The agency certifies that legal counsel has
reviewed the proposal and found it to be within the state agency's
legal authority to adopt.
Filed with the Office
of the Secretary of State on December 8, 2015
TRD-201505398 Amanda Crawford
General Counsel
Office of the Attorney General
Earliest possible date of adoption: January 24, 2016
For further information, please call: (512) 936-7940
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