Colorado § 8-76-105 Period of employer's coverage

Colorado Statutes

§ 8-76-105 — Period of employer's coverage

Colorado § 8-76-105

Title 08Labor and

Art.Premiums - Coverage

This text of Colorado § 8-76-105 (Period of employer's coverage) is published on Counsel Stack Legal Research, covering Colorado primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Colo. Rev. Stat. § 8-76-105 (2026).

Text

(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.

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(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.

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.