34-8-45


34-8-45.
As used in this chapter, the term 'supplemental unemployment benefits' means only:
(1) Benefits which are paid to an employee because of such employee´s involuntary separation from the employment of the employer, whether or not such separation is temporary, which separation results directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions; and
(2) Sickness and accident benefits subordinate to the benefits described in paragraph (1) of this Code section.