72-1304. AGRICULTURAL LABOR. (1) "Agricultural labor" means all services performed:
(a) On a farm, in the employ of any person in connection with cultivating the soil, or raising or harvesting any agricultural, aquacultural or horticultural commodities, including the raising, shearing, feeding, caring for, training, and management of livestock, bees, fish, poultry, furbearers, and wildlife;
(b) In the employ of the owner or tenant or other operator of a farm in connection with the operation, management, conservation, improvement, or maintenance of such farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane if the major part of such service is performed on a farm;
(c) In connection with the operation or maintenance of ditches, canals, reservoirs, or waterways not owned or operated for profit and used exclusively for supplying and storing water, at least ninety percent (90%) of which was ultimately delivered for agricultural purposes during the preceding calendar year; and
(d) In the employ of any farm operator or group of operators, organized or unorganized, in handling, planting, drying, packing, packaging, eviscerating, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market in its unmanufactured state any agricultural, aquacultural or horticultural commodities, if such operator or group, in both the current and preceding calendar years, produced more than one-half (1/2) of the commodities with respect to which such service is performed.
This subsection is not applicable to services performed in commercial canning, freezing, or dehydrating, or in connection with any agricultural, aquacultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.
(2) "Custom farming" means "agricultural labor" for the purposes of this chapter.
(3) "Farm" includes stock, dairy, fish, poultry, fruit, furbearer and truck farms, plantations, ranches, nurseries, hatcheries, ranges, greenhouses or other similar structures used primarily for the raising of agricultural, aquacultural or horticultural commodities, and orchards.
(4) "Unmanufactured state" means retention of its original form and substance.
(5) "Terminal market" means a place of business to which products are shipped in a sorted, graded, packaged condition, ready for immediate sale.
History:
[72-1304, added 1947, ch. 269, sec. 4, p. 793; am. 1949, ch. 144, sec. 4, p. 252; am. 1951, ch. 235, sec. 1, p. 472; am. 1971, ch. 142, sec. 1, p. 595; am. 1972, ch. 344, sec. 1, p. 998; am. 1973, ch. 257, sec. 1, p. 508; am. 1981, ch. 254, sec. 1, p. 544; am. 1982, ch. 326, sec. 3, p. 809; am. 1996, ch. 63, sec. 1, p. 185; am. 1998, ch. 1, sec. 4, p. 6; am. 1998, ch. 83, sec. 1, p. 292; am. 2021, ch. 243, sec. 1, p. 751.]
Structure Idaho Code
Title 72 - WORKER'S COMPENSATION AND RELATED LAWS -- INDUSTRIAL COMMISSION
Chapter 13 - EMPLOYMENT SECURITY LAW
Section 72-1301 - SHORT TITLE.
Section 72-1302 - DECLARATION OF STATE PUBLIC POLICY.
Section 72-1303 - DEFINITIONS.
Section 72-1304 - AGRICULTURAL LABOR.
Section 72-1305 - ANNUAL PAYROLL.
Section 72-1306 - BASE PERIOD.
Section 72-1308 - BENEFIT YEAR.
Section 72-1310 - BONUS PAYMENT.
Section 72-1311 - CALENDAR QUARTER.
Section 72-1312 - COMPENSABLE WEEK.
Section 72-1312A - CORPORATE OFFICER — EMPLOYMENT.
Section 72-1313 - COMPUTATION DATE.
Section 72-1314 - CONTRIBUTIONS.
Section 72-1315 - COVERED EMPLOYER.
Section 72-1315A - COST REIMBURSEMENT EMPLOYER.
Section 72-1316 - COVERED EMPLOYMENT.
Section 72-1316A - EXEMPT EMPLOYMENT.
Section 72-1317 - CUT-OFF DATE.
Section 72-1318 - DIRECTOR — DEPARTMENT.
Section 72-1318B - DETERMINATION, REVISED DETERMINATION, REDETERMINATION OR SPECIAL REDETERMINATION.
Section 72-1319 - ELIGIBLE EMPLOYER.
Section 72-1319A - DEFICIT EMPLOYER.
Section 72-1319B - TAXABLE WAGE RATE.
Section 72-1320 - CREW LEADER.
Section 72-1322 - EXPERIENCE RATING.
Section 72-1322B - EDUCATIONAL INSTITUTION.
Section 72-1322C - GOVERNMENTAL ENTITY.
Section 72-1322D - NONPROFIT ORGANIZATION.
Section 72-1323 - INTERESTED PARTIES.
Section 72-1327A - VALID CLAIM.
Section 72-1329 - WAITING WEEK.
Section 72-1331 - ADMINISTRATION.
Section 72-1332 - AUTHORITY AND DUTIES OF THE COMMISSION.
Section 72-1333 - DEPARTMENT OF LABOR — AUTHORITY AND DUTIES OF THE DIRECTOR.
Section 72-1334 - PUBLICATIONS.
Section 72-1337 - RECORDS AND REPORTS.
Section 72-1338 - OATHS AND WITNESSES.
Section 72-1339 - ENFORCEMENT OF SUBPOENAS.
Section 72-1340 - PROTECTION AGAINST SELF-INCRIMINATION.
Section 72-1341 - FEDERAL-STATE COOPERATION.
Section 72-1342 - DISCLOSURE OF INFORMATION.
Section 72-1343 - PRESERVATION AND DESTRUCTION OF RECORDS.
Section 72-1344 - RECIPROCAL ARRANGEMENTS AND COOPERATION.
Section 72-1345 - STATE EMPLOYMENT SERVICE.
Section 72-1346 - EMPLOYMENT SECURITY FUND.
Section 72-1346B - UNEMPLOYMENT BENEFIT BONDS.
Section 72-1347 - EMPLOYMENT SECURITY ADMINISTRATION FUND.
Section 72-1347A - EMPLOYMENT SECURITY RESERVE FUND — SPECIAL ADMINISTRATION FUND.
Section 72-1348 - STATE EMPLOYMENT SECURITY ADMINISTRATIVE AND REIMBURSEMENT FUND.
Section 72-1349 - PAYMENT OF CONTRIBUTIONS — LIMITATION OF ACTIONS.
Section 72-1349B - FINANCING OF BENEFITS PAYMENTS BY PROFESSIONAL EMPLOYERS AND THEIR CLIENTS.
Section 72-1349C - TREATMENT OF INDIAN TRIBES.
Section 72-1350 - TAXABLE WAGE BASE AND TAXABLE WAGE RATES.
Section 72-1351 - EXPERIENCE RATING AND VOLUNTARY TRANSFERS OF EXPERIENCE RATING ACCOUNTS.
Section 72-1351B - FEDERAL CONFORMITY PROVISION PROHIBITING RELIEF FROM LIABILITY.
Section 72-1352 - PERIOD, TERMINATION, AND ELECTION OF EMPLOYER COVERAGE.
Section 72-1352A - CORPORATE OFFICERS — EXEMPTION FROM COVERAGE — NOTIFICATION — REINSTATEMENT.
Section 72-1353 - ADMINISTRATIVE DETERMINATIONS OF COVERAGE.
Section 72-1354 - PENALTY ON UNPAID AMOUNTS.
Section 72-1355 - COLLECTION BY SUIT.
Section 72-1355A - CONTRACTORS’ AND PRINCIPALS’ LIABILITY FOR CONTRIBUTIONS.
Section 72-1357 - ADJUSTMENTS AND REFUNDS.
Section 72-1358 - DETERMINATION OF AMOUNTS DUE UPON FAILURE TO REPORT.
Section 72-1359 - JEOPARDY ASSESSMENTS.
Section 72-1360A - COLLECTION OF LIEN AMOUNTS.
Section 72-1361 - APPEALS TO THE DEPARTMENT AND TO THE COMMISSION.
Section 72-1362 - LIABILITY OF SUCCESSOR.
Section 72-1364 - UNCOLLECTIBLE ACCOUNTS.
Section 72-1365 - PAYMENT OF BENEFITS.
Section 72-1366 - PERSONAL ELIGIBILITY CONDITIONS.
Section 72-1367 - BENEFIT FORMULA.
Section 72-1367A - EXTENDED BENEFITS.
Section 72-1368 - CLAIMS FOR BENEFITS — APPELLATE PROCEDURE — LIMITATION OF ACTIONS.
Section 72-1369 - OVERPAYMENTS, CIVIL PENALTIES AND INTEREST — COLLECTION AND WAIVER.
Section 72-1370 - DISTRIBUTION OF BENEFIT PAYMENTS UPON DEATH.
Section 72-1372 - CIVIL PENALTIES.
Section 72-1373 - VIOLATION OF THIS LAW OR RULES THEREUNDER.
Section 72-1374 - UNAUTHORIZED DISCLOSURE OF INFORMATION.
Section 72-1375 - PROTECTION OF RIGHTS AND BENEFITS.
Section 72-1376 - REPRESENTATION IN COURT.
Section 72-1377 - SAVING CLAUSE.
Section 72-1378 - SEPARABILITY OF PROVISIONS.
Section 72-1379 - REFERENCES IN CHAPTER.
Section 72-1381 - DIRECTOR TO COOPERATE WITH GOVERNOR IN MEDIATION OF DISPUTES.
Section 72-1382 - DUTIES OF DIRECTOR — DETERMINATION OF REPRESENTATIVES.
Section 72-1385 - PROVISIONS NOT TO APPLY TO AGRICULTURAL OR DOMESTIC LABOR.