Title 35A Utah Workforce Services Code Chapter 4 Employment Security Act Section 203 Definition of employer.
35A-4-203.Definition of employer.
As used in this chapter "employer" means:
(1) an individual or employing unit which employs one or more individuals for some
portion of a day during a calendar year, or that, as a condition for approval of this chapter for full
tax credit against the tax imposed by the Federal Unemployment Tax Act, is required, under the
act, to be an employer;
(2) an employing unit that, having become an employer under Subsection (1), has not,
under Sections 35A-4-303 and 35A-4-310, ceased to be an employer subject to this chapter; or
(3) for the effective period of its election under Subsection 35A-4-310(3), an employing
unit that has elected to become fully subject to this chapter.
Amended by Chapter 17, 2003 General Session
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