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.