Colorado § 8-70-137 - Employment does not include - organization exempt from income tax.
Full text of Colorado Colorado Revised Statutes § 8-70-137 — Employment does not include - organization exempt from income tax., with citation guidance and answers to common questions.
§ 8-70-137. Employment does not include - organization exempt from income tax.
"Employment" does not include services performed in any calendar quarter in the employ of any organization exempt from income tax under section 501 (a) of the "Internal Revenue Code", other than an organization described in section 401 (a), or under section 521 of said code, if the remuneration for such service is less than fifty dollars.
Source: L. 90: Entire section added, p. 597, § 3, effective April 3.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 8-70-137
What does Colorado Revised Statutes § 8-70-137 cover?
Section 8-70-137 ("Employment does not include - organization exempt from income tax.") 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 § 8-70-137?
A common citation format is "Colorado Revised Statutes § 8-70-137" (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 § 8-70-137 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.