Colorado § 8-78-104 - Reimbursement of fund.
Full text of Colorado Colorado Revised Statutes § 8-78-104 — Reimbursement of fund., with citation guidance and answers to common questions.
§ 8-78-104. Reimbursement of fund.
If any money received in the employment security administration fund, which is not a part of this state's share of the excess remaining in the federal unemployment account on July first of any fiscal year, is found by the secretary of labor, because of any action or contingency, to have been lost or to have been expended for purposes other than, or in amounts in excess of, those found necessary by the secretary of labor for the proper administration of the employment security program, it is the policy of this state that such money shall be replaced by money appropriated for such purpose from the general funds of this state to the employment security administration fund for expenditures as provided in section 8-78-103 or by those funds which constitute this state's share of the excess remaining in the federal unemployment account on July first of any fiscal year. Upon receipt of such a finding by the secretary of labor, the division shall promptly report the amount required for such replacement to the governor, and the governor, at the earliest opportunity, shall submit to the general assembly a request for the appropriation of such amount.
Source: L. 51: p. 818, § 12. CSA: C. 167A, § 13. CRS 53: § 82-8-5. C.R.S. 1963: § 82-8-5.
ARTICLE 79
Collection of Contributions, Penalties, Interest
8-79-101. Interest on past-due premiums and surcharges.
8-79-102. Collection of premiums and surcharges, benefit overpayments, penalties, and interest - rules.
8-79-103. Premiums, surcharges, and assessments a lien on property.
8-79-104. Failure to file true report - penalty.
8-79-105. Levy on property - sale.
8-79-106. No indemnity bond required.
8-79-107. Immediate assessment - when.
8-79-108. Refunds.
Source: official Colorado text · Last verified 2026-08-27
Frequently Asked Questions About Colorado § 8-78-104
What does Colorado Revised Statutes § 8-78-104 cover?
Section 8-78-104 ("Reimbursement of fund.") 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 § 8-78-104?
A common citation format is "Colorado Revised Statutes § 8-78-104" (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 § 8-78-104 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.