California Code, Unemployment Insurance Code - UIC § 930.1

For the purpose of determining whether an employer has paid remuneration with respect to employment in excess of the limitation prescribed by Section 930 to an individual during any calendar year, the remuneration shall be deemed to include any remuneration paid to the individual by the employer for services constituting employment under the unemployment compensation law of another state which the employer has reported to the other state as wages for contribution purposes. As used in this section, “remuneration” does not include the remuneration of the type described in Sections 931, 931.5,933, 934, 935, 936, 937, 938, 938.1, and 938.3 when paid by the employer in another state.