RCW 50.04.072
Contributions—"Contributions" and "payments in lieu of contributions" as money payments and taxes due state.
The terms "contributions" and "payments in lieu of contributions" used in this title, whether singular or plural, designate the money payments to be made to the state unemployment compensation fund or to the special account in the administrative contingency fund under RCW 50.24.014 and are deemed to be taxes due to the state of Washington.
[ 2012 c 198 § 10; 1985 ex.s. c 5 § 5; 1983 1st ex.s. c 13 § 10; 1971 c 3 § 3; 1959 c 266 § 8.]
NOTES:
Effective date—2012 c 198: See note following RCW 70A.15.5110.
Conflict with federal requirements—Severability—1985 ex.s. c 5: See notes following RCW 50.62.010.
Conflict with federal requirements—1983 1st ex.s. c 13: See note following RCW 50.16.010.
Construction—Compliance with federal act—1971 c 3: See RCW 50.44.080.
Construction—1959 c 266: "The provisions of section 8 of this amendatory act shall be construed as a restatement and continuation of existing law, and not as a new enactment. It shall not be construed as affecting any existing right acquired under its provisions nor as affecting any proceeding instituted thereunder." [ 1959 c 266 § 9.]
Structure Revised Code of Washington
Title 50 - Unemployment Compensation
50.04.020 - Base year—Alternative base year.
50.04.065 - Common paymaster or pay agent.
50.04.073 - Contributions—As including "payments in lieu of contributions"—Scope.
50.04.075 - Dislocated worker.
50.04.110 - Employment—Situs of service.
50.04.115 - Employment—Out-of-state service, election.
50.04.116 - Employment—Out-of-state service, when included—"American employer" defined.
50.04.120 - Employment—Localized service.
50.04.140 - Employment—Exception tests.
50.04.145 - Employment—Exclusions.
50.04.148 - Employment—Services performed by musician or entertainer.
50.04.150 - Employment—Agricultural labor.
50.04.152 - Employment—Farm internship program.
50.04.155 - Service performed in agricultural labor for farm operator or crew leader.
50.04.160 - Employment—Domestic service.
50.04.165 - Employment—Corporate officers—Election of coverage—Notification.
50.04.170 - Employment—Maritime service—Exceptions.
50.04.180 - Family employment.
50.04.205 - Services performed by aliens.
50.04.206 - Employment—Nonresident alien.
50.04.210 - Employment—Foreign governmental service.
50.04.220 - Employment—Service covered by federal act.
50.04.223 - Employment—Massage therapist.
50.04.225 - Employment—Barber and cosmetology services.
50.04.232 - Employment—Travel services.
50.04.235 - Employment—Outside salesperson paid by commission.
50.04.240 - Employment—Newspaper vendor, carrier, or delivery person.
50.04.246 - Employment—Amateur sports officials.
50.04.248 - Employment—Third-party payer.
50.04.255 - Employment—Appraisal practitioner services.
50.04.265 - Employment—Indian tribes.
50.04.270 - Employment—Casual labor.
50.04.275 - Employment—Small performing arts.
50.04.280 - Employment—"Pay period" determination.
50.04.290 - Employment office.
50.04.294 - Misconduct—Gross misconduct.
50.04.295 - Payments in lieu of contributions.
50.04.298 - Professional employer organizations—Coemployment—Covered employee.
50.04.299 - Public health emergency.
50.04.320 - Wages, remuneration.
50.04.330 - Wages, remuneration—Retirement and disability payments excepted.
50.04.335 - Wages, remuneration—Stock transfers excepted.
50.04.340 - Wages, remuneration—Death benefits excepted.
50.04.350 - Wages, remuneration—Excepted payments.
50.04.900 - Construction—Title applicable to state registered domestic partnerships—2009 c 521.