Colorado Division of Employment and Training, Petitioner v. Accord Human Resources, Inc. and Industrial Claim…

Summary

The court affirmed the court of appeals and held that the Division lacked authority under section 8-70-114(1) to consolidate separate employer tax accounts for unemployment-tax assessment. The statute treats employees of an employing unit with multiple establishments as employed by a single employing unit for benefit purposes, but it does not authorize combining distinct employer accounts, particularly where tax provisions are strictly construed. Justice Hobbs, dissenting, would have upheld the Division's authority to consolidate the accounts for all purposes of the unemployment statute.