34-8-45
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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.