Section 83-63-1 - Application of chapter(1) This chapter shall apply to any health benefit plan that provides coverage to the employees of a small employer in this state if any of the following conditions are met: (a) Any portion of the premium or benefits is paid by or on behalf of the small employer;(b) An eligible employee or dependent is reimbursed, whether through wage adjustments or otherwise, by or on behalf of the small employer for any portion of the premium; or(c) The health benefit plan is treated by the employer or any of the eligible employees or dependents as part of a plan or program for the purposes of Section 162, Section 125 or Section 106 of the United States Internal Revenue Code.(2) This chapter shall not apply to an employer whose only role is collecting through payroll deduction the premiums of individual policies on behalf of employees.Laws, 1994, ch. 302, § 1, eff. 1/1/1995.