The definition of "Employer" in 29 U.S.C. 652, as referenced by 29 CFR 1904.46, is expanded for purposes of this chapter to include: any state, county, municipal corporation, school district or other political corporation or political subdivision having employees. For purposes of applying this chapter the Bureau shall consider the highest organizational unit to be the employer. (For example: The state department rather than the bureau, the town rather than the municipal department.).
12-179 C.M.R. ch. 6, § 4