Section 8-40-203 - Employer(1) "Employer" means: (a) The state, and every county, city, town, and irrigation, drainage, and school district and all other taxing districts therein, and all public institutions and administrative boards thereof without regard to the number of persons in the service of any such public employer. All such public employers shall be at all times subject to the compensation provisions of articles 40 to 47 of this title.(b) Every person, association of persons, firm, and private corporation, including any public service corporation, personal representative, assignee, trustee, or receiver, who has one or more persons engaged in the same business or employment, except as otherwise expressly provided in articles 40 to 47 of this title, in service under any contract of hire, express or implied.L. 90: Entire article R&RE, p. 473, § 1, effective July 1. L. 91: (1)(c) repealed, p. 1294, § 5, effective July 1.This section is similar to former § 8-41-105 as it existed prior to 1990.
For the scope of the term "employer", see § 8-40-302.