Colorado § 8-76-101 - Payment.
Full text of Colorado Colorado Revised Statutes § 8-76-101 — Payment., with citation guidance and answers to common questions.
§ 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.
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 (1966).
Frequently Asked Questions About Colorado § 8-76-101
What does Colorado Revised Statutes § 8-76-101 cover?
Section 8-76-101 ("Payment.") 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 § 8-76-101?
A common citation format is "Colorado Revised Statutes § 8-76-101" (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 § 8-76-101 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.