Conn. Agencies Regs. § 31-255-1 - Definitions
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Sec. 31-255-1. Definitions
a. "Covering state" means the state under the law of which an employer or an employing unit is or was required to pay contributions with respect to wages for employment.
b. "Refunding state" means the state to which an employer or employing unit has paid in error contributions required to be paid to the covering state.
(Effective October 12, 1978)