- (1) "Subject date" is the first day of the calendar quarter in which the employer is required to comply with the Act.
- (2) "Effective date" is the first day an employer pays wages or acquires an employing unit.
- (3) "Inactive date" is the last day an employer pays wages.
KEY: unemployment compensation, coverage
Date of Last Change: July 1, 2007
Notice of Continuation: June 17, 2024
Authorizing, and Implemented or Interpreted Law: 35A-4-310