California Unemployment Insurance Code Section 602

Employment includes an individual`s entire service, performed within, or both within and without, this State if: (a) The service is localized in this State; or (b) The service is not localized in any state but some of the service is performed in this State and (1) the base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled, is in this State; or (2) the base of operations or place from which such 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 this State.