The Colorado Supreme Court issued its opinion in Colorado Division of Employment and Training v. Accord Human Resources, Inc. on February 27, 2012.
CRS §8-70-114(1)—Employer Tax Accounts—Assessing Unemployment Taxes—Back Taxes.
The Colorado Division of Employment and Training (Division) sought to reverse the court of appeals’ decision that CRS § 8-70-114(1) does not authorize the Division to collapse five employer accounts, combine their unemployment tax rates, and assess back taxes. The Supreme Court affirmed the court of appeals’ judgment, concluding that nothing in CRS § 8-70-114(1) gives the Division authority to combine separate employer tax accounts into one account for purposes of assessing unemployment taxes. The statute describes circumstances where individuals will be deemed to be employed by a single employing unit for purposes of paying benefits.
Summary and full case available here.