KIRBY OF SOUTHEAST DENVER, INC. v. INDUSTRIAL COM'N

No. 85CA0623.

732 P.2d 1232 (1986)

KIRBY OF SOUTHEAST DENVER, INC., Petitioner, v. The INDUSTRIAL COMMISSION OF the STATE of COLORADO, Colorado Division of Employment and Training, and Steven Gaunty, Respondents.

Colorado Court of Appeals, Div. II.

September 4, 1986.


Attorney(s) appearing for the Case

Hughes, Pelz, Leach & Clikeman, P.C., David M. Cook, Denver, Lyman, Kyhos & Rales, Joseph J. Lyman, Washington, D.C., for petitioner.

Duane Woodard, Atty. Gen., Charles B. Howe, Chief Deputy Atty. Gen., Richard H. Forman, Sol. Gen., Mary Karen Maldonado, Asst. Atty. Gen., Denver, for respondents Industrial Com'n and Colorado Div. of Employment and Training.

No appearance for respondent Steven Gaunty.


SMITH, Judge.

Plaintiff, Kirby of Southeast Denver, Inc. (Kirby), seeks review of the order of the Industrial Commission finding it liable for unemployment insurance taxes prior to April 12, 1983. We affirm.

Kirby contends that it should not be liable for the back taxes because § 8-70-103(11)(a)(2)(L), C.R.S. (1985 Cum.Supp.) which presently exempts it from paying the tax, should be applied retroactively to the period preceding its effective date of April...

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