Colorado Revised Statutes Title 8. Labor and Industry § 8-70-125.5. Employment--Indian tribes

(1) “Employment” means service performed in the employ of an Indian tribe, as defined in section 3306(u) of the “Federal Unemployment Tax Act”, 26 U.S.C. sec. 3301 et seq. (FUTA), if such service is excluded from “employment”, as defined in FUTA solely by reason of section 3306(c)(7) of FUTA, and is not otherwise excluded from “employment” under the provisions of articles 70 to 82 of this title.

(2) Benefits based on service in employment defined in this section shall be payable in the same amount, on the same terms, and subject to the same conditions as benefits payable on the basis of other service subject to the provisions of articles 70 to 82 of this title.