"Employment" does not include services performed in the employ of the United States government, a national bank or state bank that is a member of the federal reserve system, or a federal savings and loan association or a state building and loan association that is a member of the federal home loan bank system, which institutions were, prior to January 1, 1972, exempt from articles 70 to 82 of this title, or any other instrumentality of the United States exempt under the constitution of the United States from the premiums imposed by articles 70 to 82 of this title; except that, to the extent that the congress of the United States permits states to require any instrumentalities of the United States to make payments into an unemployment fund under a state unemployment compensation law, all of the provisions of articles 70 to 82 of this title shall be applicable to such instrumentalities and to services performed for such instrumentalities in the same manner, to the same extent, and on the same terms as to all other employers, employing units, individuals, and services. If this state is not certified for any year by the United States secretary of labor under section 3304 of the federal "Internal Revenue Code of 1986", as amended, the payments required of such instrumentalities with respect to such year shall be refunded by the division from the fund in the same manner and within the same period as is provided in section 8-79-108 with respect to premiums erroneously collected.
Source: L. 90: Entire section added, p. 596, § 3, effective April 3. L. 2000: Entire section amended, p. 1837, § 2, effective August 2. L. 2009: Entire section amended, (HB 09-1363), ch. 363, p. 1881, § 7, effective July 1.
ANNOTATION
Annotator's note. Since the substantive provisions of this section are identical to former § 8-70-103 (11)(e), relevant cases construing that provision have been included under this section.
The American National Red Cross is an instrumentality of the United States, and as such is immune from taxation under the Colorado employment security act, unless that immunity has been waived by the 1960 amendments to the federal unemployment tax act. the U.S. district court concludes that the 1960 amendments to the federal unemployment tax act do not waive the immunity of the Red Cross from taxation under the Colorado employment security act although that act recognizes the right of the states to provide and administer a fund for the same purpose under state law, and the contributions made by employers to the state fund are by the federal act made a credit against the federal tax. Am. Nat'l Red Cross v. Dept. of Emp., 263 F. Supp. 581 (D. Colo. 1965), aff'd sub nom. Dept. of Emp. v. United States, 385 U.S. 355 (1966).