Colorado Statutes
§ 8-76-105 — Period of employer's coverage
(1)Any employing unit which is or
becomes an employer subject to articles 70 to 82 of this title within any calendar
year shall be deemed to be an employer during the whole of such calendar year.
(2)No employing unit shall be deemed to be an employer liable under
articles 70 to 82 of this title for any period prior to five calendar years immediately
preceding the calendar year in which the division determines the employing unit to
be an employer as defined in section 8-70-103.
Free access — add to your briefcase to read the full text and ask questions with AI
Colorado § 8-76-105 (Period of employer's coverage) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Source: L. 36, 3rd Ex. Sess.: p. 29, � 8. CSA: C. 167A, � 8. L. 41: p. 799, � 8. L.
49: p. 726, � 8. L. 51: p. 811, � 7. CRS 53: � 82-6-5. C.R.S. 1963: � 82-6-5. L. 73: p.
961, � 11.
Nearby Sections
15
§ 8-1-101
Definitions§ 8-1-104
Director - seal§ 8-1-105
Offices and supplies§ 8-1-106
Records - sessions§ 8-1-118
Rules of evidence - procedure