DEFINITIONS AND GENERAL PROVISIONS
Definition of terms.
Department to administer title.
Employing unit defined.
Successor employers subject to coverage.
Combined payrolls of predecessor and successor qualifying for coverage.
Employer subject to coverage by addition of another employing unit.
Extension of coverage to employment taxed under federal law.
Required coverage continues until terminated by law.
Elective coverage continues for period of election.
61-1-10.1, 61-1-10.2. Transferred.
61-1-10.6 to 61-1-10.9. Transferred.
Employee and independent contractor distinguished.
Agent-drivers, commission-drivers, and salesmen included.
Employment by state or instrumentalities included.
Unemployment compensation funds for political subdivisions permitted--Expenditures from fund.
Employment by religious, charitable, educational, or other organization included.
Agricultural labor included--Criteria.
Services included within agricultural labor.
Certain domestic service included.
Foreign service for employer with principal place of business in state included.
Foreign service for employer resident in state included.
Elective coverage of foreign service.
American employer defined.
Crew members of American vessels included.
Service within and without state included--Base of operations or residence as basis
Service considered within state--Services in more than one state.
Services within state not covered by any other compensation law.
Service outside state controlled from within state.
Federal employment exempt--Payments permitted by Congress--Refund when state
Employment exempt when covered by federal compensation law--Agreements for
Employment exempt under Federal Unemployment Tax Act.
Foreign government service exempt.
Instrumentalities of foreign governments exempt.
Exempt employment by churches, institutions and state.
Incidental and student employment by educational institutions and nonprofit
Student nurses, interns, and hospital patients exempt.
Newspaper delivery by minors exempt.
Insurance agents and solicitors exempt.
, 61-1-43. Repealed.
Employment by close relative exempt.
Coverage determined by nature of employment for major part of pay period.
Wages defined--Maximum annual wages subject to coverage.
National Guard weekend training payments not deemed wages.
Employer's contributions to certain plans not deemed wages.
Social security tax payments not deemed wages.
Dismissal payments not deemed wages.
Week of unemployment defined.
Registration at employment office required to commence week of unemployment.
Rules covering temporary or partial employment.
Rules covering seasonal employment.
Title inoperative if federal tax inoperative--Disposition of unobligated funds.