Chapter § 8-29 § 821.4. Political Subdivision
| Jurisdiction | United States |
8-29 § 821.4. Political Subdivision
(a) An entity is a political subdivision of the state, and therefore not an employer under the Act, if it meets the criteria in either subsections (b) or (c) of this section.
(b) An entity is a political subdivision of this state if it is a governmental unit having:
(1) the power to tax real and tangible personal property;
(2) limited geographic and jurisdictional boundaries;
(3) locally elected or locally appointed governing members; and
(4) the authority to provide a...
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