105.300. Definitions.
Definitions.
105.300. When used in sections 105.300 to 105.440, the following termsmean:
(1) "Applicable federal law", those provisions of the federal law,including federal regulations and requirements issued pursuant thereto whichprovide for the extension of the benefits of Title 2 of the Social SecurityAct (42 U.S.C.A. § 401 et seq.) to employees of states, political subdivisionsand their instrumentalities;
(2) "Employee", elective or appointive officers and employees of thestate, including members of the general assembly, and elective or appointiveofficers and employees of any political subdivision of the state, includingcounty officers remunerated wholly by fees from sources other than countyfunds, or any instrumentality of either the state or such politicalsubdivisions; and employees of a group of two or more political subdivisionsof the state organized to perform common functions or services;
(3) "Employee tax", the tax imposed by section 1400 of the federalInternal Revenue Code of 1939 and section 3101 of the federal Internal RevenueCode of 1954;
(4) "Employment", any service performed by any employee of the state orany of its political subdivisions or any instrumentality of either of them,which may be covered, under applicable federal law, in the agreement betweenthe state and the Secretary of Health, Education and Welfare, except services,which in the absence of an agreement entered into under sections 105.300 to105.440 would constitute "employment" as defined in section 210 of the SocialSecurity Act (42 U.S.C.A. § 410); any services performed by an employee as amember of a coverage group, in positions covered by a retirement system on thedate such agreement is made applicable to such coverage group, whichretirement system is supported wholly or in part by the state or any of itsinstrumentalities or political subdivisions, shall not be considered as"employment" within the meaning of sections 105.300 to 105.440; however,service which under the Social Security Act may be included only uponcertification by the governor in accordance with section 218(d)(3) of that actshall be included in the term "employment" if and when the governor issues,with respect to such service, a certificate to the Secretary of Health,Education and Welfare pursuant to section 105.353;
(5) "Federal agency", any federal officer, department, or agency whichis charged on behalf of the federal government with the particular federalfunction referred to in connection with such term;
(6) "Federal Insurance Contributions Act", subchapter A of chapter 9 ofthe federal Internal Revenue Code of 1939 and subchapters A and B of chapter21 of the federal Internal Revenue Code of 1954, as such codes have been andmay be amended;
(7) "Instrumentality", an instrumentality of a state or of one or moreof its political subdivisions but only if such instrumentality is a juristicentity which is legally separate and distinct from the state or such politicalsubdivision and whose employees are not by virtue of their relation to suchjuristic entity employees of the state or such subdivision;
(8) "Political subdivision", any county, township, municipalcorporation, 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 "SocialSecurity Act", (42 U.S.C.A. § 401, et seq.), as such act has been and may fromtime to time be amended;
(10) "State administrator", director, division of accounting, office ofadministration;
(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 thancash, except that the term shall not include that part of such remunerationwhich, even if it were for "employment" within the meaning of the federalInsurance Contributions Act, would not constitute "wages" within the meaningof that act.
(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)Effective 6-25-85