reglab/housing_qa huggingface dataset:
CO Code § 8-76-101 (2021)
2021 Colorado Code|Title 8 - Labor and Industry|Article 76 - Premiums - Coverage|§ 8-76-101. Payment

  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.    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.    When the quarterly amount of premiums due is less than five dollars, payment of the premiums shall not be required.     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. 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.    ANNOTATION   Law reviews. For note, “The Unemployment Compensation Recipient -- Should He Accept a Job?”, see 44 Den. L.J. 147 (1967).   Federal instrumentalities like the Red Cross, exempted from federal tax, are likewise exempt from state taxation. Dept. of Emp. v. United States, 385 U.S. 355, 87 S. Ct. 464, 17 L. Ed. 2d 414 (1966).
CO Code § 8-76-105 (2021)
2021 Colorado Code|Title 8 - Labor and Industry|Article 76 - Premiums - Coverage|§ 8-76-105. Period of Employer's Coverage

  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.    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.     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. 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.
CO Code § 8-76-106 (2021)
2021 Colorado Code|Title 8 - Labor and Industry|Article 76 - Premiums - Coverage|§ 8-76-106. Termination of Employer Liability

  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:   Such employing unit was not an employer as defined in the introductory portion to section 8-70-113 (1) and section (g);    Such employing unit was not liable by having elected to become liable during such year; or    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 (g) or section 8-76-107.       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.    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 (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.    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.     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. 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.
CO Code § 8-76-107 (2021)
2021 Colorado Code|Title 8 - Labor and Industry|Article 76 - Premiums - Coverage|§ 8-76-107. Election to Become Liable

  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.    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.    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.     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. 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.
CO Code § 8-76-109 (2021)
2021 Colorado Code|Title 8 - Labor and Industry|Article 76 - Premiums - Coverage|§ 8-76-109. Payments in Lieu of Premiums by State Hospitals and State Institutions of Higher Education

 State hospitals and state institutions of higher education as defined in section 8-70-103 (14) and (15) may elect to make reimbursements in lieu of premiums as provided for nonprofit organizations in section 8-76-110 (1) to (3) and (5).   History. Source: L. 71: P. 938, § 15. C.R.S. 1963: § 82-6-9. L. 81: Entire section amended, p. 497, § 12, effective July 1. L. 2009: Entire section amended, (HB 09-1363), ch. 363, p. 1897, § 17, effective July 1. History. Source: L. 71: P. 938, § 15. C.R.S. 1963: § 82-6-9. L. 81: Entire section amended, p. 497, § 12, effective July 1. L. 2009: Entire section amended, (HB 09-1363), ch. 363, p. 1897, § 17, effective July 1.
CO Code § 8-76-111 (2021)
2021 Colorado Code|Title 8 - Labor and Industry|Article 76 - Premiums - Coverage|§ 8-76-111. Coverage of State Employees

     The state of Colorado hereby elects, effective January 1, 1976, with respect to all services performed in the employ of this state or any branch or department thereof or any instrumentality thereof which is not otherwise an employer subject to this title, to become a reimbursing employer subject to this title, and all services performed in the employ of this state or any branch or department or instrumentality thereof shall constitute employment. This election does not apply to political subdivisions of this state.    Repealed.       As used in this section, prior to January 1, 1978, “services performed in the employ of this state” means employment in the state personnel system of this state as defined in section 13 of article XII of the state constitution and article 50 of title 24, C.R.S., regular full-time employment in the legislative branch of this state, and employment in the judicial department of this state; but such employment shall not include employees of the legislative branch who serve only for the period that the general assembly is in session or judges and justices within the judicial department.    Repealed.    The amounts required to be paid in lieu of premiums by the state 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.    Repealed.    This state or any branch or department thereof or any instrumentality thereof shall pay to the division for the unemployment compensation fund the amount of regular benefits plus the amount of one-half of extended benefits paid through December 31, 1978, and the full amount of all regular and extended benefits paid beginning January 1, 1979, that are attributable to service in their employ.     History. Source: L. 75: Entire section added, p. 326, § 1, effective January 1, 1976. L. 77: (1)(a) and (2) amended and (5) and (6) added, p. 468, § 22, effective July 7. L. 79: (3) repealed, p. 1632, § 4, effective July 19; (1)(b) and (5) repealed, p. 356, § 25, effective September 30. L. 81: (4) amended, p. 502, § 14, effective July 1. L. 2009: (4) amended, (HB 09-1363), ch. 363, p. 1902, § 19, effective July 1.
CO Code § 8-76-112 (2021)
2021 Colorado Code|Title 8 - Labor and Industry|Article 76 - Premiums - Coverage|§ 8-76-112. Political Subdivisions - Security for Collection of Premiums or Reimbursable Payments

  In the event of default in payment of premiums or surcharges due or reimbursements of benefit costs, the state treasurer, upon the request of the division, shall set aside state funds otherwise payable to the political subdivision as security to ensure payment of the funds due from the political subdivision to the unemployment trust fund.    Funds which may be used for this purpose include any funds in the possession of the state treasurer which are allocated to the political subdivision for any purpose, with the exception of funds earmarked for a specific purpose.    The division may not request the state treasurer to set aside funds to cover obligations of the political subdivision until at least six months have elapsed since the due date for payment of the premium or surcharge or reimbursable obligation.     History. Source: L. 77: Entire section added, p. 469, § 23, effective July 7. L. 81: (1) and (3) amended, p. 502, § 15, effective July 1. L. 2009: (1) and (3) amended, (HB 09-1363), ch. 363, p. 1902, § 20, effective July 1.
CO Code § 8-77-101.5 (2021)
2021 Colorado Code|Title 8 - Labor and Industry|Article 77 - Unemployment Compensation and Revenue Funds|§ 8-77-101.5. Cares Act Funds - Administration - Transfer - Unemployment Compensation Fund - Legislative Declaration

  The general assembly finds that:   On March 27, 2020, the federal government enacted the “Coronavirus Aid, Relief, and Economic Security Act” (“CARES Act”), Pub.L. 116-136, pursuant to which Colorado received approximately one billion six hundred seventy-four million dollars from the federal coronavirus relief fund to use for necessary expenditures incurred due to the current COVID-19 public health emergency;    The public health emergency caused by COVID-19 caused a historic increase in unemployment in the state and this has caused a dramatic increase in the number of claims for benefits from the unemployment compensation fund created in section 8-77-101;    As a result, it is estimated that the unemployment compensation fund, created in section 8-77-101, will have a deficit of approximately two billion dollars by the end of fiscal year 2020-21;    These costs will not be reimbursed by the federal government, nor are they accounted for in the budget approved as of March 27, 2020;    The United States department of treasury has stated that payments to the state unemployment compensation fund, created in section 8-77-101, are an allowable use of the money from the federal coronavirus relief fund, under section 42 U.S.C. sec. 801 (d); and    The transfer of money from the “CARES Act” to the state unemployment compensation fund, created in section 8-77-101, is a necessary expenditure incurred due to the public health emergency with respect to COVID-19.       If, as of December 30, 2020, there is any unexpended money that the state received through section 42 U.S.C. sec. 801 (d) of the “CARES Act”, then just prior to the close of business on December 30, 2020, the state treasurer shall transfer the unexpended amount of federal funds to the unemployment compensation fund created in section 8-77-101.     History. Source: L. 2020: Entire section added, (SB 20-207), ch. 296, p. 1475, § 10, effective July 14.
CO Code § 8-77-102 (2021)
2021 Colorado Code|Title 8 - Labor and Industry|Article 77 - Unemployment Compensation and Revenue Funds|§ 8-77-102. Collection and Transmittal of Receipts - Clearing Account - Refunds - Transfers

  The division or its agent shall collect or receive all premiums, surcharges, payments in lieu of premiums, fines, and penalties provided for in articles 70 to 82 of this title, all interest on delinquent premiums and surcharges provided for in section 8-79-101, and all other moneys accruing to the fund from the federal government or any other source whatsoever and shall transmit all such moneys to the state treasurer, who shall cause the same to be deposited in a clearing account in his or her name in a state or national bank doing business in this state.    Repealed.    As instructed by the division, the state treasurer shall transfer from the clearing account to the employment security administration fund all amounts received pursuant to the provisions of section 8-72-110 (5). All interest collected by the division pursuant to the provisions of section 8-79-101, all penalties collected by the division pursuant to sections 8-79-104 (1)(a) and (1)(c) and 8-81-101 (4)(a)(II), and all investigative costs collected by the division pursuant to section 8-81-101 (4)(a)(III) shall be paid into the unemployment revenue fund.    All amounts remaining in the clearing account after payment of refunds and the transfers provided for in subsection (3) of this section shall be paid to the secretary of the treasury of the United States for credit to the account of the state of Colorado in the federal unemployment trust fund established and maintained pursuant to section 904 of the federal “Social Security Act”, as amended.     History. Source: L. 36, 3rd Ex. Sess.: P. 31, § 9. L. 37: P. 1262, § 7. CSA: C. 167A, § 9. L. 41: P. 780, § 9. L. 43: P. 605, § 5. L. 51: P. 811, § 8. CRS 53: § 82-7-2. C.R.S. 1963: § 82-7-2. L. 71: P. 943, § 16. L. 73: P. 965, § 2. L. 80: (3) amended, p. 791, § 33, effective June 5. L. 81: (1) amended, p. 503, § 18, effective July 1. L. 85: (2) repealed, p. 376, § 8, effective July 1. L. 2000: (3) amended, p. 814, § 1, effective July 1. L. 2009: (1) amended,(HB 09-1363), ch. 363, p. 1904, § 23, effective July 1. History. Source: L. 36, 3rd Ex. Sess.: P. 31, § 9. L. 37: P. 1262, § 7. CSA: C. 167A, § 9. L. 41: P. 780, § 9. L. 43: P. 605, § 5. L. 51: P. 811, § 8. CRS 53: § 82-7-2. C.R.S. 1963: § 82-7-2. L. 71: P. 943, § 16. L. 73: P. 965, § 2. L. 80: (3) amended, p. 791, § 33, effective June 5. L. 81: (1) amended, p. 503, § 18, effective July 1. L. 85: (2) repealed, p. 376, § 8, effective July 1. L. 2000: (3) amended, p. 814, § 1, effective July 1. L. 2009: (1) amended,(HB 09-1363), ch. 363, p. 1904, § 23, effective July 1.    Cross references:   For section 904 of the “Social Security Act”, see 42 U.S.C. § 1104.
CO Code § 8-77-103.5 (2021)
2021 Colorado Code|Title 8 - Labor and Industry|Article 77 - Unemployment Compensation and Revenue Funds|§ 8-77-103.5. Issuance of Unemployment Revenue Bonds and Notes - Unemployment Bond Repayment Account - Creation

  The executive director of the department of labor and employment is authorized to request the Colorado housing and finance authority to issue such bonds and notes as are necessary to maintain adequate balances in the unemployment compensation fund or to repay moneys advanced to the state from the federal unemployment trust fund, or both. Such requests shall be made in accordance with the provisions of section 29-4-710.7, C.R.S.    There is hereby created the unemployment bond repayment account, which shall be credited with bond assessments for nonprincipal-related bond costs collected on behalf of the Colorado housing and finance authority under section 29-4-710.7, C.R.S., or by the division under section 8-71-103. After the division's costs have been deducted from the bond repayment account, moneys in the fund shall be paid to the account or accounts maintained by the Colorado housing and finance authority under section 29-4-710.7, C.R.S., or by the division with respect to bonds issued under section 8-71-103.     History. Source: L. 91: Entire section added, p. 717, § 3, effective July 1. L. 2012, 1st Ex. Sess.: (2) amended, (HB 12S-1002), ch. 2, p. 2429, § 12, effective June 1.
CO Code § 8-77-104 (2021)
2021 Colorado Code|Title 8 - Labor and Industry|Article 77 - Unemployment Compensation and Revenue Funds|§ 8-77-104. Benefit Account - Requisitions - Payment of Benefits

  The benefit account shall consist of moneys requisitioned by the division from the account of the state of Colorado in the federal unemployment trust fund. Expenditures from the benefit account shall be made by the division solely for payment of benefits provided in articles 70 to 82 of this title, in accordance with regulations prescribed by the director of the division. Such expenditures shall not be subject to any provisions of law requiring specific appropriations for payment thereof.    From time to time the division shall requisition from such account such amounts as it deems necessary to provide for payment of benefits for a reasonable future period of time. Upon receipt of such requisitioned amounts, the state treasurer shall cause the same to be deposited in an account in the name of the division in some state or national bank doing business in this state.    The division is authorized to make all lawful benefit payments by checks drawn against said bank account. The state treasurer shall have no responsibility whatsoever with respect to such benefit payments, nor shall he be responsible for any amounts requisitioned as provided in subsection (2) of this section other than to deposit the same in said bank account.    Any unexpended balance remaining in the benefit account after the expiration of the period of time for which amounts were requisitioned may be used by the division for payment of benefits during a subsequent period of time, or deducted from the amount of a subsequent requisition, or, at the discretion of the division, redeposited with the secretary of the treasury of the United States for credit to the account of the state of Colorado in the federal unemployment trust fund.    Benefits shall be deemed to be due and payable under the provisions of articles 70 to 82 of this title, only to the extent provided for in said articles, and only to the extent that moneys are available in the unemployment compensation fund, and neither the state nor the division shall be liable for payments in excess of the amount of such available moneys.     History. Source: L. 36, 3rd Ex. Sess.: P. 31, § 9. CSA: C. 167A, § 9. L. 41: P. 780, § 9. L. 51: P. 811, § 8. CRS 53: § 82-7-4. C.R.S. 1963: § 82-7-4. L. 73: P. 966, § 4. L. 86: (1) amended, p. 494, § 102, effective July 1. History. Source: L. 36, 3rd Ex. Sess.: P. 31, § 9. CSA: C. 167A, § 9. L. 41: P. 780, § 9. L. 51: P. 811, § 8. CRS 53: § 82-7-4. C.R.S. 1963: § 82-7-4. L. 73: P. 966, § 4. L. 86: (1) amended, p. 494, § 102, effective July 1.
CO Code § 8-77-105 (2021)
2021 Colorado Code|Title 8 - Labor and Industry|Article 77 - Unemployment Compensation and Revenue Funds|§ 8-77-105. Discontinuance of Unemployment Trust Fund

 The provisions of sections 8-77-101 to 8-77-104 , to the extent that they relate to the unemployment trust fund, shall be operative only so long as such unemployment trust fund continues to exist and so long as the secretary of the treasury of the United States of America continues to maintain for this state a separate book account of all funds deposited therein by this state for benefit purposes, together with this state's proportionate share of the earnings of such unemployment trust fund, from which no other state is permitted to make withdrawals. If such unemployment trust fund ceases to exist, or such separate book account is no longer maintained, all moneys, properties, or securities therein belonging to the unemployment compensation fund of this state shall be transferred to the treasurer of the unemployment compensation fund, who shall hold, invest, transfer, sell, deposit, and release such moneys, properties, or securities in a manner approved by the director of the division in accordance with provisions of articles 70 to 82 of this title. Such moneys shall be invested in readily marketable classes of securities as now provided by law with respect to public moneys of the state. Such investment, at all times, shall be so made that all the assets of the fund shall always be readily convertible into cash when needed for the payment of benefits. The treasurer shall dispose of securities or other properties belonging to the unemployment compensation fund only under the direction of the director of the division.   History. Source: L. 39: P. 588, § 1. L. 41: P. 782, § 9. CSA: C. 167A, § 9. L. 43: P. 607, § 6. L. 51: P. 811, § 8. CRS 53: § 82-7-5. C.R.S. 1963: § 82-7-5. L. 86: Entire section amended, p. 494, § 103, effective July 1. History. Source: L. 39: P. 588, § 1. L. 41: P. 782, § 9. CSA: C. 167A, § 9. L. 43: P. 607, § 6. L. 51: P. 811, § 8. CRS 53: § 82-7-5. C.R.S. 1963: § 82-7-5. L. 86: Entire section amended, p. 494, § 103, effective July 1.