{"data":{"id":"us-co/c.r.s.-8-76-105","jurisdiction":"us-co","citation":"C.R.S. § 8-76-105","heading":"Period of employer's coverage.","body":"(1) Any employing unit which is or becomes an employer subject to articles 70 to 82 of this title within any calendar year shall be deemed to be an employer during the whole of such calendar year.\n\n(2) No employing unit shall be deemed to be an employer liable under articles 70 to 82 of this title for any period prior to five calendar years immediately preceding the calendar year in which the division determines the employing unit to be an employer as defined in section 8-70-103.","path":["Title 8 - LABOR AND INDUSTRY","Article 76 - Premiums - Coverage"],"source_url":"https://olls.info/crs/crs2026-title-08.htm","current_through":"Colorado Revised Statutes 2026","vintage":"","retrieved_at":"2026-09-14T18:37:45Z","sha256":"b390959027028cc591d8652f9f88045983173090dd0277456143ee3359d5da5c","source_id":"us-co","stale":false,"prev":"us-co/c.r.s.-8-76-104","next":"us-co/c.r.s.-8-76-106"},"notice":"GroundRules: Original legal text. Not legal advice."}