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.
RCW 50.04.072
Contributions—"Contributions" and "payments in lieu of contributions" as money payments and taxes due state.
Known as the Employment Security Act
The act spans §§ 50.01.005 to 50.98.110 (395 sections).
Applied in 3 court decisions — leading case 86 Wash. 2d 233 - Schuffenhauer v. Department of Employment Security (1975)
Most recently applied in 92 Wash. 2d 353 - St. Joseph Community Hospital Ass'n of Clark County, Inc. v. Department of Employment Security (July 1979)
2012 c 198 s 10; 1985 ex.s. c 5 s 5; 1983 1st ex.s. c 13 s 10; 1971 c 3 s 3; 1959 c 266 s 8.
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.