7 Colo. Code Regs. § 1108-2-1.3
"Apprentice" means a worker at least 16 years of age, except where a higher minimum age standard is otherwise fixed by law, who is employed to learn an apprenticeable occupation as provided in article 15.7, title 8, C.R.S. and 29 CFR 29.4 under standards of apprenticeship fulfilling the requirements of 29 CFR 29.5.
"Apprenticeship Agreement" means a signed written agreement, complying with 29 CFR 29.7, between an apprentice and either the apprentice's program sponsor, or an apprenticeship committee acting as agent for the program sponsor(s), which contains the terms and conditions of the employment and training of the apprentice.
"Certificate of registration" means documentary evidence that the State Apprenticeship Agency has registered an apprenticeship program pursuant to article 15.7, title 8, C.R.S. and federal guidelines as evidenced by a Certificate of Registration or other written indicia.
"Credit" means the credit against income tax created in C.R.S. § 39-22-562.
"Employee" means and includes every individual who is a resident or domiciled in the state of Colorado performing services for an employer, either within or without or both within and without the state of Colorado, or any individual performing services within the state of Colorado, the performance of which services constitutes, establishes, and determines the relationship between the parties as that of employer and employee, and includes officers of corporations and individuals, including elected officials, performing services for the United States government or any agency or instrumentality thereof or the state of Colorado or any county, city or municipality, or political subdivision thereof, except that "employee" includes only those individuals who perform services for the taxpayer for at least 1,040 hours per income tax year.
"New and emerging industry" does not include the building and construction trades as described in C.R.S. § 8-15.7-105 (4). The State Apprenticeship Council defines the jurisdiction of the building and construction trades and new and emerging industries.
"Qualified taxpayer" or "taxpayer" means a person subject to tax pursuant to article 22, title 39, C.R.S., that is doing business in this state and that employs an apprentice in the relevant tax year.
"Registered apprenticeship program" means an apprenticeship program that is registered by the State Apprenticeship Agency as provided in C.R.S. § 8-15.7-101(13). An apprenticeship program may be registered by the SAA if it directly registers with the SAA, or if it is an apprenticeship program registered by the US DOL's Office of Apprenticeship, or another State Apprenticeship Agency to which the SAA must accord reciprocal approval of apprentices, apprenticeship programs and standards under federal law if the program sponsor requests such reciprocity be granted.
"Small business" means a business with fewer than fifty employees.
"State Apprenticeship Agency" or "SAA" means the State Apprenticeship Agency created in C.R.S. § 8-15.7-102.
"State apprenticeship council" or "SAC" means the state apprenticeship council created in C.R.S. § 8-15.7-105.
7 CCR 1108-2-1.3