"Employing unit," as used in this chapter, means any individual or type of organization, including any partnership, association, trust estate, joint stock company or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof, or the legal representative of a deceased person, which has, or subsequent to January 1, 1935, had in its employ one or more individuals performing services for it within this state. All individuals performing services within this state for any employing unit which maintains two or more separate establishments within this state shall be deemed to be employed by a single employing unit for all the purposes of this chapter.
Structure Code of Alabama
Title 25 - Industrial Relations and Labor.
Chapter 4 - Unemployment Compensation.
Section 25-4-3 - Benefit Year.
Section 25-4-4 - Calendar Quarter; Fiscal Year.
Section 25-4-5 - Contributions; Payments in Lieu of Contributions.
Section 25-4-9 - Employing Unit.
Section 25-4-11 - Employment Office.
Section 25-4-13 - Insured Work.