Colorado § 8-76-105 - Period of employer's coverage.
Full text of Colorado Colorado Revised Statutes § 8-76-105 — Period of employer's coverage., with citation guidance and answers to common questions.
§ 8-76-105. Period of employer's coverage.
(1) 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.
(2) 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.
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.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 8-76-105
What does Colorado Revised Statutes § 8-76-105 cover?
Section 8-76-105 ("Period of employer's coverage.") 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 § 8-76-105?
A common citation format is "Colorado Revised Statutes § 8-76-105" (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 § 8-76-105 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.