Colorado Revised Statutes Title 8. Labor and Industry § 8-13.5-103. Definitions

(1) “Employer” means a person engaged in business who has one or more employees. “Employer” includes the state and any political subdivision of the state.

(2) “Reasonable efforts” means any effort that would not impose an undue hardship on the operation of the employer's business.

(3) “Undue hardship” means any action that requires significant difficulty or expense when considered in relation to factors such as the size of the business, the financial resources of the business, or the nature and structure of its operation, including consideration of the special circumstances of public safety.