Kirby of Southeast Denver, Inc. v. Industrial Commission

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(ll)(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 12, 1983. We disagree.

A statute is presumed to be prospective in its application. Section 2-4-202, C.R.S. (1980 Repl.Vol. 18) see also Colo.…