Colorado § 8-44-114 - Determination of premium.
Full text of Colorado Colorado Revised Statutes § 8-44-114 — Determination of premium., with citation guidance and answers to common questions.
§ 8-44-114. Determination of premium.
The amount of the premium to be paid by an employer for a contract of insurance of compensation and benefits as provided in articles 40 to 47 of this title or against liability therefor shall be on the basis of the annual expenditure of money by said employer for the services of persons engaged in such employer's employment; except that no portion of such expenditure representing a per diem payment shall be considered unless such payment is considered wages for federal income tax purposes.
Source: L. 94: Entire section added, p. 1286, § 4, effective May 22.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 8-44-114
What does Colorado Revised Statutes § 8-44-114 cover?
Section 8-44-114 ("Determination of premium.") is part of the Colorado Revised Statutes, the codified statutory law of Colorado. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Colorado § 8-44-114?
A common citation format is "Colorado Revised Statutes § 8-44-114" (Colorado). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Colorado law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Colorado official source linked on this page or consult a licensed Colorado attorney.
How does Colorado § 8-44-114 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Colorado can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Colorado.