(1) Premiums shall accrue and become payable by each employer for each calendar year in which the employer is subject to articles 70 to 82 of this title with respect to wages for employment. The premiums shall become due and be paid by each employer to the division for the fund in accordance with rules prescribed by the director of the division and shall not be deducted, in whole or in part, from the wages of individuals in the employer's employ.
In the payment of any premiums, a fractional part of a cent shall be disregardedunless it amounts to one-half cent or more, in which case it shall be increased to one cent.
When the quarterly amount of premiums due is less than five dollars, payment of thepremiums shall not be required.
Source: L. 36, 3rd Ex. Sess.: p. 26, § 7. CSA: C. 167A, § 7. L. 41: p. 773, § 7. CRS 53:
§ 82-6-1. C.R.S. 1963: § 82-6-1. L. 81: Entire section amended, p. 492, § 7, effective July 1. L. 86: (1) amended, p. 493, § 99, effective July 1. L. 2001: (3) added, p. 34, § 1, effective March 9. L. 2009: Entire section amended, (HB 09-1363), ch. 363, p. 1883, § 11, effective July 1. 8-76-102. Rate of premiums - surcharge - repeal. (Repealed)
Source: L. 36, 3rd Ex. Sess.: p. 26, § 7. CSA: C. 167A, § 7. L. 41: p. 773, § 7. CRS 53: § 82-6-2. C.R.S. 1963: § 82-6-2. L. 77: (3) added, p. 466, § 19, effective July 7. L. 79: (3)(b)(II)(A) amended and (3)(c) repealed, pp. 353, 356, §§ 18, 25, effective September 30. L. 81: (1), (2), (3)(a), and (3)(b) amended, p. 492, § 8, effective July 1; (3)(a) amended, p. 486, § 11, effective July 1. L. 83: (4) added, p. 2043, § 7, effective October 1. L. 84: (4) amended, p. 329, § 3, effective July 1. L. 85: (1), (2), and (4) amended, p. 363, § 2, effective March 1; (4) amended, p. 373, § 2, effective July 1. L. 86: (4) amended, p. 544, § 9, effective July 1. L. 90: (5) added, p. 1765, § 5, effective June 8; (4) amended, p. 1764, § 3, effective July 1. L. 91: (5) amended, p. 1347, § 1, effective July 1. L. 92: (4)(b) amended, p. 1822, § 2, effective April 10.
L. 96: (4)(b) amended and (4)(c) added, p. 384, § 10, effective April 17; (4)(a) and (4)(b) amended, p. 995, § 1, effective May 23. L. 99: (4) amended, p. 973, § 1, effective May 28. L. 2000: (4)(d) amended, p. 1838, § 5, effective August 2. L. 2003: (4)(d) amended, p. 1540, § 1, effective May 1. L. 2005: (5)(a) amended, p. 548, § 1, effective May 25. L. 2009: Entire section and (4)(d) amended, (HB 09-1363), ch. 363, pp. 1883, 1887, §§ 12, 13, effective July 1; (4)(a), (4)(b), and (4)(d) amended, (SB 09-076), ch. 409, p. 2251, § 1, effective July 1. L. 2011: (6) added, (HB 11-1288), ch. 212, p. 916, § 4, effective July 1. L. 2012, 1st Ex. Sess.: (6) amended, (HB 12S-1002), ch. 2, p. 2428, § 8, effective June 1.
Editor's note: Subsection (6) provided for the repeal of this section, effective December 31, 2012. (See L. 2012, p. 2428.)