Colorado § 8-76-107 Election to become liable

Colorado Statutes

§ 8-76-107 — Election to become liable

Colorado § 8-76-107

Title 08Labor and

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This text of Colorado § 8-76-107 (Election to become liable) 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. § 8-76-107 (2026).

Text

(1)An employing unit, not otherwise subject to articles 70 to 82 of this title, which files with the division its written election to become an employer subject hereto for not less than two calendar years, with the written approval of such election by the division, shall become an employer subject hereto to the same extent as all other employers, as of the date stated in such approval, and shall cease to be subject hereto as of January first of any calendar year subsequent to such two calendar years, only if such employing unit has filed with the division a written application for termination as provided in subsection (2) of this section.

(2)Any employing unit for which services that do not constitute employment are performed may file with the division a written election that a

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(1) An employing unit, not otherwise
subject to articles 70 to 82 of this title, which files with the division its written
election to become an employer subject hereto for not less than two calendar
years, with the written approval of such election by the division, shall become an
employer subject hereto to the same extent as all other employers, as of the date
stated in such approval, and shall cease to be subject hereto as of January first of
any calendar year subsequent to such two calendar years, only if such employing
unit has filed with the division a written application for termination as provided in
subsection (2) of this section.

(2) Any employing unit for which services that do not constitute employment
are performed may file with the division a written election that all such services
performed by individuals in its employ in one or more distinct establishments or
places of business shall be deemed to constitute employment for all the purposes
of articles 70 to 82 of this title for not less than two calendar years. Upon the
written approval of such election by the division, such services shall be deemed to
constitute employment subject to articles 70 to 82 of this title from and after the
date stated in such approval. Such services shall cease to be deemed employment
subject hereto as of January 1 of any calendar year subsequent to such two
calendar years, only if such employing unit has filed with the division a written
application for termination as provided in this section.

(3) 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. CSA: C. 167A, � 8. L. 41: p. 779, � 8. L. 51: p. 811, � 7. CRS 53: � 82-6-7. C.R.S. 1963: � 82-6-7. L. 2002: (3) added, p. 338, � 8, effective April 19.