As used in this chapter, unless the context otherwise requires:
(1) “Attributable to service” expressly means any and all benefits paid based on wages earned while in the employ of any and all eligible employers who elect to reimburse the state for benefits paid in lieu of premiums wherever an election is authorized by this chapter;
(2) “Payments in lieu of premiums,” whether singular or plural: Means the money payments made into the state unemployment compensation fund by employers pursuant to § 50-7-403(h) and (i);
(3) Means payments in lieu of contributions within the meaning and contemplation of the federal Unemployment Tax Act, subtitle C, chapter 23, of the Internal Revenue Code of 1954, compiled in 26 U.S.C. § 3301 et seq.; and
(4) Is deemed to be taxes due to the state; and
(5) “Premiums,” except for purposes of §§ 50-7-213(d)(1)(D)(i), 50-7-501(b), and 50-7-502(a), whether singular or plural: Means the money payments to the state unemployment compensation fund required by § 50-7-403(e)–(g);
(6) Means contributions within the meaning and contemplation of the federal Unemployment Tax Act, Subtitle C, Chapter 23 of the Internal Revenue Code of 1954, compiled in 26 U.S.C. § 3301 et seq.; and
(7) Is deemed to be taxes due to the state.