Wherever and whenever in any of the provisions of this title relating to any payments by an employer or worker the words "amount" and/or "amounts," "payment" and/or "payments," "premium" and/or "premiums," "contribution" and/or "contributions," and "assessment" and/or "assessments" appear said words shall be construed to mean taxes, which are the money payments by an employer or worker which are required by this title to be made to the state treasury for the accident fund, the medical aid fund, the supplemental pension fund, or any other fund created by this title.
RCW 51.08.015
"Amount," "payment," "premium," "contribution," "assessment."
Applied in 3 court decisions — leading case 122 Wash. 2d 527 - Washington Insurance Guaranty Ass'n v. Department of Labor & Industries (1993)
Most recently applied in 183 Wash. App. 215 - State v. Blancaflor (August 2014)
1977 ex.s. c 350 s 9; 1972 ex.s. c 43 s 3; 1961 c 23 s 51.08.015
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.