Section 632 Of Article 2. Excluded Services From California Unemployment Insurance Code >> Division 1. >> Part 1. >> Chapter 3. >> Article 2.
632
. "Employment" does not include service performed in the employ
of any other state or its political subdivisions or in the employ of
the United States government or of any instrumentality of the United
States, but if Congress permits the states to require any
instrumentalities of the United States to make payments into a fund
under a state unemployment compensation act, and to comply with state
regulations thereunder, then, to the extent permitted by Congress,
all of the provisions of this division shall be applicable to the
instrumentalities and to services performed for the instrumentalities
in the same manner, to the same extent, and on the same terms as to
all other employers, employing units, individuals, and services.
If this state is not certified by the Secretary of Labor under
Section 3304 of the Internal Revenue Code of 1986 for any year, then
the payments required of the instrumentalities and their workers with
respect to the year shall be refunded from the Unemployment Fund
without interest.