“Employment” includes an individual’s entire service, performed within, or both within and without, the state if one of the following is met:
(a) The service is localized in the state.
(b) The service is not localized in any state, but some of the service is performed in the state and one of the following is met:
(1) The base of operations, or, if there is no base of operations, then the place from which that service is directed or controlled is in the state.
(2) The base of operations or place from which the service is directed or controlled is not in any state in which some part of the service is performed, but the individual’s residence is in the state.
(c) For the purposes of subdivision (b), employment of an individual who is a motion picture production worker, as defined in paragraph (6) of subdivision (f) of Section 679, includes the individual’s entire service if their residence is in the state.
(Amended by Stats. 2019, Ch. 246, Sec. 2. (SB 271) Effective January 1, 2020.)