Section 105.300

Title VIII PUBLIC OFFICERS AND EMPLOYEES, BONDS AND RECORDS

Chapter 105

Effective - 28 Aug 2018, 2 histories   

  105.300.  Definitions. — When used in sections 105.300 to 105.430, the following terms mean:

  (1)  "Applicable federal law", those provisions of the federal law, including federal regulations and requirements issued pursuant thereto which provide for the extension of the benefits of Title 2 of the Social Security Act (42 U.S.C.A. Section 401 et seq.) to employees of states, political subdivisions and their instrumentalities;

  (2)  "Employee", elective or appointive officers and employees of the state, including members of the general assembly, and elective or appointive officers and employees of any political subdivision of the state, including county officers remunerated wholly by fees from sources other than county funds, or any instrumentality of either the state or such political subdivisions; and employees of a group of two or more political subdivisions of the state organized to perform common functions or services;

  (3)  "Employee tax", the tax imposed by Section 1400 of the federal Internal Revenue Code of 1939 and Section 3101 of the federal Internal Revenue Code of 1954;

  (4)  "Employment", any service performed by any employee of the state or any of its political subdivisions or any instrumentality of either of them, which may be covered, under applicable federal law, in the agreement between the state and the Commissioner of the Social Security Administration, except services, which in the absence of an agreement entered into under sections 105.300 to 105.430 would constitute "employment" as defined in section 210 of the Social Security Act (42 U.S.C.A. Section 410); any services performed by an employee as a member of a coverage group, in positions covered by a retirement system on the date such agreement is made applicable to such coverage group, which retirement system is supported wholly or in part by the state or any of its instrumentalities or political subdivisions, shall not be considered as "employment" within the meaning of sections 105.300 to 105.430; however, service which under the Social Security Act may be included only upon certification by the governor or designee in accordance with Section 218(d)(3) of that act shall be included in the term "employment" if and when the governor or designee issues, with respect to such service, a certificate to the Commissioner of the Social Security Administration under section 105.353;

  (5)  "Federal agency", any federal officer, department, or agency which is charged on behalf of the federal government with the particular federal function referred to in connection with such term;

  (6)  "Federal Insurance Contributions Act", Subchapter A of Chapter 9 of the federal Internal Revenue Code of 1939 and subchapters A and B of chapter 21 of the federal Internal Revenue Code of 1954, as such codes have been and may be amended;

  (7)  "Instrumentality", an instrumentality of a state or of one or more of its political subdivisions but only if such instrumentality is a juristic entity which is legally separate and distinct from the state or such political subdivision and whose employees are not by virtue of their relation to such juristic entity employees of the state or such subdivision;

  (8)  "Political subdivision", any county, township, municipal corporation, school district, or other governmental entity of equivalent rank;

  (9)  "Social Security Act", the act of Congress approved August 14, 1935, Title 42, Chapter 7, United States Code, officially cited as the "Social Security Act", (42 U.S.C.A. Section 401, et seq.), as such act has been and may from time to time be amended;

  (10)  "State administrator", director, division of accounting, office of administration;

  (11)  "State agency", office of administration, division of accounting;

  (12)  "Wages", all remuneration for employment as defined herein, including the cash value of all remuneration paid in any medium other than cash, except that the term shall not include that part of such remuneration which, even if it were for "employment" within the meaning of the Federal Insurance Contributions Act, would not constitute "wages" within the meaning of that act.

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(L. 1951 p. 788 § 1, A.L. 1951 p. 796 § 1, A.L. 1953 p. 659, A.L. 1955 p. 729, A.L. 1961 p. 545, A.L. 1979 H.B. 877, A.L. 1980 H.B. 1153, A.L. 1983 H.B. 713 Revision, A.L. 1985 H.B. 640, A.L. 2018 S.B. 975 & 1024 Revision)