2017 Colorado Revised Statutes
Title 8 - Labor and Industry
Labor Iii - Employment Security
Article 70 - Definitions - General Provisions
§ 8-70-116. Employment - location of services

(1) "Employment" means an individual's service, wherever performed within the United States, the Virgin Islands, or Canada, if:

(a) The service is not covered under the unemployment compensation law of any other state, the Virgin Islands, or Canada; and

(b) The place from which the service is directed or controlled is in Colorado.

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