Colorado Code
Article 70 - Definitions - General Provisions
§ 8-70-114. Employing Unit - Definitions - Rules - Employee Leasing Company Certification Fund

(II) For a tax or premium imposed or calculated upon the basis of total payroll, an employee leasing company may apply any small business allowance or exemption available to the work-site employer for the work-site employees for purposes of computing the tax or premium.
(III) The provisions of this paragraph (e) shall not apply to the reporting, withholding, and paying of taxes or premiums pursuant to subparagraphs (VI) and (VII) of paragraph (b) of subsection (2) of this section.















Source: L. 90: Entire section added, p. 591, § 3, effective April 3. L. 93: Entire section amended, p. 705, § 1, effective May 6. L. 97: (2) to (4) amended and (6) added, p. 207, § 2, effective April 8. L. 98: (1) amended, p. 68, § 1, effective March 23. L. 99: (2)(b)(VIII) and (2)(e) amended and (2)(f) added, p. 146, § 1, effective March 25. L. 2007: (6) amended, p. 553, § 1, effective August 3. L. 2008: (2)(a), (2)(b)(VII), (2)(b)(VIII), and (2)(e) amended and (2)(g), (7), and (8) added, pp. 916, 920, §§ 1, 2, effective August 5. L. 2009: (2)(b)(VI), (2)(b)(VII), IP(2)(g)(III), (2)(g)(III)(A), (3)(a), (3)(c), (6)(c), and (6)(e) amended, (HB 09-1363), ch. 363, p. 1879, § 5, effective July 1; IP(2)(b), (2)(b)(VII), and (2)(g)(III)(A) amended, (SB 09-258), ch. 250, p. 1123, § 1, effective August 5. L. 2010: (2)(b)(VII)(B) and (2)(b)(VII)(C) amended, (HB 10-1422), ch. 419, p. 2065, § 12, effective August 11. L. 2011: (2)(g)(III)(A) amended and (2)(g)(III)(A.5) added, (HB 11-1288), ch. 212, p. 926, § 9, effective July 1. L. 2012, 1st Ex. Sess.: (2)(g)(III)(A) amended, (HB 12S-1002), ch. 2, p. 2425, § 3, effective June 1. L. 2013: (2)(b)(VIII) amended, (HB 13-1266), ch. 217, p. 985, § 41, effective May 13. L. 2015: (2)(g)(VI) amended, (HB 15-1261), ch. 322, p. 1313, § 3, effective June 5; (2)(g)(IV) and (2)(g)(V) amended, (SB 15-264), ch. 259, p. 942, § 10, effective August 5. L. 2021: (1) amended, (HB 21-1204), ch. 73, p. 293, § 1, effective April 29.


Cross references: For the legislative declaration contained in the 1997 act amending subsections (2) to (4) and enacting subsection (6), see section 1 of chapter 77, Session Laws of Colorado 1997.

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