Colorado § 8-76-106 Termination of employer liability

Colorado Statutes

§ 8-76-106 — Termination of employer liability

Colorado § 8-76-106

Title 08Labor and

Art.Premiums - Coverage

This text of Colorado § 8-76-106 (Termination of employer liability) 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. § 8-76-106 (2026).

Text

(1)An employing unit shall cease to be an employer subject to articles 70 to 82 of this title only as of the first day of any calendar year, only if, not later than the last day of February of such year, it has filed with the division a written application for termination of coverage as an employer as of the first day of January, and the division finds that during the preceding calendar year:

(a)Such employing unit was not an employer as defined in the introductory portion to section 8-70-113 (1) and section 8-70-113 (1)(g);

(b)Such employing unit was not liable by having elected to become liable during such year; or

(c)Such employing unit did first become liable under and by virtue of section 8-76-104 and was not liable under the introductory portion to section 8-70-113 (1)

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(1) An employing unit shall
cease to be an employer subject to articles 70 to 82 of this title only as of the first
day of any calendar year, only if, not later than the last day of February of such
year, it has filed with the division a written application for termination of coverage
as an employer as of the first day of January, and the division finds that during the
preceding calendar year:

(a) Such employing unit was not an employer as defined in the introductory
portion to section 8-70-113 (1) and section 8-70-113 (1)(g);

(b) Such employing unit was not liable by having elected to become liable
during such year; or

(c) Such employing unit did first become liable under and by virtue of section
8-76-104 and was not liable under the introductory portion to section 8-70-113 (1)
and section 8-70-113 (1)(g) or section 8-76-107.

(2) Any employer who does not employ any individual whose services are
considered in employment at any time in this state for a period of one calendar year
shall cease to be an employer subject to articles 70 to 82 of this title as of the
thirty-first day of December of such calendar year.

(3) Any employing unit which became liable during any calendar year
preceding the calendar year in which its liability by virtue of the introductory
portion to section 8-70-113 (1) and section 8-70-113 (1)(g) was determined may
terminate coverage effective as of the end of the first year during which such
employing unit was not an employer by virtue of the introductory portion to section
8-70-113 (1) and section 8-70-113 (1)(g) if such year was prior to the date the
determination was made by the division, by filing a written application to terminate
coverage as an employer within thirty days of the date of such determination.

(4) For the purposes of this section, written applications shall be filed in such
form and manner as the director of the division may prescribe by rule, including in
person, by mail, by telephone, or by electronic means.

Legislative History

Source: L. 36, 3rd Ex. Sess.: p. 29, � 8. L. 37: p. 1261, � 6. CSA: C. 167A, � 8. L. 39: p. 572, � 6. L. 41: p. 779, � 8. L. 45: p. 713, � 4. L. 49: p. 726, � 8. L. 51: p. 811, � 7. CRS 53: � 82-6-6. C.R.S. 1963: � 82-6-6. L. 65: p. 846, � 9. L. 71: p. 937, � 14. L. 90: (1)(a), (1)(c), and (3) amended, p. 604, � 10, effective April 3. L. 2002: (4) added, p. 338, � 7, effective April 19.