§ 8-76-108 — Coverage by political subdivisions

(1) (a) Political subdivisions
are covered employers if employees employed by such political subdivisions
perform services in employment as defined by section 8-70-119. Such political
subdivisions may elect to pay premiums in lieu of reimbursements. Any political
subdivision that makes reimbursement shall not be liable to make such payments
with respect to the benefits paid to any individual whose base period wages include
wages for previously uncovered services as defined in section 8-70-141 (1)(d) to the
extent that the unemployment compensation fund is reimbursed for such benefits
pursuant to section 121 of Public Law 94-566.

(b) Repealed.

(c) The amounts required to be paid in lieu of premiums by any political
subdivision under this section shall be billed and payment made as provided in
section 8-76-110 (3) with respect to similar payments by nonprofit organizations.

(d) An election by a contributing political subdivision to become a
reimbursing employer or an election by a reimbursing political subdivision to
become a contributing employer may be made by filing with the division written
notice, in such form and manner as the director of the division may prescribe by
rule, not later than March 1 of the calendar year in which the election is to be
effective. Such election becomes effective as of the first day of the calendar year
with respect to services performed after that date. Notwithstanding the effective
date of any election, the political subdivision remains liable for all benefits
chargeable against its account that it has not paid.

(e) Political subdivisions or their instrumentalities that are liable for
payments in lieu of premiums shall pay to the division for the unemployment
compensation fund the full amount of all regular and extended benefits paid that
are attributable to service in their employ. Political subdivisions or their
instrumentalities that have elected to pay premiums as permitted by this section
shall have their accounts charged with the full amount of all regular and extended
benefits that are attributable to service in their employ.

(f) Any extension of unemployment insurance coverage to political
subdivisions mandated by Public Law 94-566 shall again become optional in the
event such mandatory coverage is declared unconstitutional or null and void by the
supreme court of the United States or is repealed by an act of congress.

Legislative History

Source: L. 71: p. 937, � 15. C.R.S. 1963: � 82-6-8. L. 75: (1)(a) amended, p. 322, � 4, effective June 20. L. 76: (1)(a) amended, p. 361, effective April 20; (1)(a) amended, p. 351, � 18, effective October 1. L. 77: (1)(a) amended and (1)(e) and (1)(f) added, p. 467, � 20, effective July 7. L. 79: (1)(a) and (1)(d) amended and (1)(b) repealed, pp. 354, 356, �� 21, 25, effective September 30. L. 81: (1)(e) amended, p. 486, � 13, effective July 1; (1)(a), (1)(c), and (1)(e) amended, p. 497, � 11, effective July 1. L. 82: (1)(d) amended, p. 239, � 8, effective July 1. L. 90: (1)(a) amended, p. 604, � 11, effective April 3. L. 2002: (1)(d) amended, p. 338, � 9, effective April 19. L. 2009: (1)(a), (1)(c), and (1)(e) amended, (HB 09-1363), ch. 363, p. 1896, � 16, effective July 1.