35A-4-203 - Definition of employer.
35A-4-203. Definition of employer.
As used in this chapter "employer" means:
(1) an individual or employing unit which employs one or more individuals for someportion of a day during a calendar year, or that, as a condition for approval of this chapter for fulltax credit against the tax imposed by the Federal Unemployment Tax Act, is required, under theact, to be an employer;
(2) an employing unit that, having become an employer under Subsection (1), has not,under Sections 35A-4-303 and 35A-4-310, ceased to be an employer subject to this chapter; or
(3) for the effective period of its election under Subsection 35A-4-310(3), an employingunit that has elected to become fully subject to this chapter.
Amended by Chapter 17, 2003 General Session