Colorado Statutes
§ 8-76-101 — Payment
(1)Premiums shall accrue and become payable by each
employer for each calendar year in which the employer is subject to articles 70 to
82 of this title with respect to wages for employment. The premiums shall become
due and be paid by each employer to the division for the fund in accordance with
rules prescribed by the director of the division and shall not be deducted, in whole
or in part, from the wages of individuals in the employer's employ.
(2)In the payment of any premiums, a fractional part of a cent shall be
disregarded unless it amounts to one-half cent or more, in which case it shall be
increased to one cent.
(3)When the quarterly amount of premiums due is less than five dollars,
payment of the premiums shall not be required.
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Legislative History
Source: L. 36, 3rd Ex. Sess.: p. 26, � 7. CSA: C. 167A, � 7. L. 41: p. 773, � 7. CRS 53: � 82-6-1. C.R.S. 1963: � 82-6-1. L. 81: Entire section amended, p. 492, � 7,
effective July 1. L. 86: (1) amended, p. 493, � 99, effective July 1. L. 2001: (3) added,
p. 34, � 1, effective March 9. L. 2009: Entire section amended, (HB 09-1363), ch.
363, p. 1883, � 11, effective July 1.
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