"Service not in the course of the employing unit's trade or business" means service which does not, in any way, promote, advance or further the trade or business of the employing unit, and in no way tends toward the preservation, maintenance or operation of its business, business premises or business property. "Trade or business" includes any business or professional undertaking irrespective of its size or scope without regard to the principal trade or business of the employing unit.
Cal. Code Regs. Tit. 22, §§ 640-1
2. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).
Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Section 640, Unemployment Insurance Code.
2. Amendment filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).