Section 12928 Of Chapter 4. Definitions From California Government Code >> Division 3. >> Title 2. >> Part 2.8. >> Chapter 4.

. Notwithstanding any other provision of this part, there is a rebuttable presumption that "employer," as defined by subdivision (d) of Section 12926, includes any person or entity identified as the employer on the employee's Federal Form W-2 (Wage and Tax Statement).