Colo. Rev. Stat. § 8-70-140.2
Current through Acts effective through 6/5/2024 of the 2024 Legislative Session
"Employment" does not include services performed by a nonresident alien individual for the period such individual is temporarily present in the United States as a nonimmigrant under subparagraph (F), (J), (M), or (Q) of section 101 of the federal "Immigration and Nationality Act", 8 U.S.C. sec. 1101(a)(15), as amended, to carry out any purpose specified in subparagraph (F), (J), (M), or (Q) of section 101 of such federal act.
C.R.S. § 8-70-140.2