Ark. Code Ann. § 11-10-204: Contributions

As used in this chapter, unless the context clearly requires otherwise:

(1) "Contributions" means money payments required by this chapter to be made into the Unemployment Compensation Fund by any employing unit on account of having individuals in its employ; and

(2) "Payments in lieu of contributions" means the money payments made pursuant to the provisions of § 11-10-713 .