If someone quits on a Friday and we 72 hours to cut them their last check, do we count the weekend? Or is it 72 business hours?

California isn't clear on this. They only state 72 hours, so I would assume it does include weekends.

Agreed. I worked for a CA employer who tried the "72 business hours" argument when a wage claim was filed for late payment of wages. CA-DLSE did not buy that argument, and we were penalized.