Revised Code of Washington - RCW Title 50 Unemployment Compensation - Chapter 50.24 Contributions By Employers

50.24.010 Payment of contributions -- Amount of wages subject to tax -- Wages paid by employers making payments in lieu of contributions not remuneration
Contributions shall accrue and become payable by each employer (except employers as described in RCW 50.44.010 who have properly elected to make payments in lieu ...

50.24.014 Financing special unemployment assistance -- Financing the employment security department's administrative costs -- Accounts -- Contributions
(1)(a) A separate and identifiable account to provide for the financing of special programs to assist the unemployed is established in the administrative contingency fund. ...

50.24.015 Wages -- Deemed paid when contractually due
For the purposes of liability for, collection of, and assessment of contributions, wages shall be deemed paid when such wages are contractually due but are ...

50.24.020 Authority to compromise
The commissioner may compromise any claim for contributions, interest, or penalties, and any amount owed by an individual because of benefit overpayments, whether reduced to ...

50.24.030 Contributions erroneously paid to United States or another state
Payments of contributions erroneously paid to an unemployment compensation fund of another state or to the United States government which should have been paid to ...

50.24.040 Interest on delinquent contributions
If contributions are not paid on the date on which they are due and payable as prescribed by the commissioner, the whole or part thereof ...

50.24.050 Lien for contributions generally
The claim of the employment security department for any contributions, interest, or penalties not paid when due, shall be a lien prior to all other ...

50.24.060 Lien in event of insolvency or dissolution
In the event of any distribution of an employer's assets pursuant to an order of any court, including any receivership, probate, legal dissolution, or similar ...

50.24.070 Order and notice of assessment
At any time after the commissioner shall find that any contributions, interest, or penalties have become delinquent, the commissioner may issue an order and notice ...

50.24.080 Jeopardy assessment
If the commissioner shall have reason to believe that an employer is insolvent or if any reason exists why the collection of any contributions accrued ...

50.24.090 Distraint, seizure, and sale
If the amount of contributions, interest, or penalties assessed by the commissioner by order and notice of assessment provided in this title is not paid ...

50.24.100 Distraint procedure
The commissioner, upon making a distraint, shall seize the property and shall make an inventory of the property distrained, a copy of which shall be ...

50.24.110 Notice and order to withhold and deliver
The commissioner is hereby authorized to issue to any person, firm, corporation, political subdivision, or department of the state, a notice and order to withhold ...

50.24.115 Warrant -- Authorized -- Filing -- Lien -- Enforcement
Whenever any order and notice of assessment or jeopardy assessment shall have become final in accordance with the provisions of this title the commissioner may ...

50.24.120 Collection by civil action
(1) If after due notice, any employer defaults in any payment of contributions, interest, or penalties, the amount due may be collected by civil action ...

50.24.125 Collection by civil action -- Collection of delinquent payments in lieu of contributions from political subdivisions or instrumentalities thereof
Delinquent payments in lieu of contributions due the unemployment compensation fund and interest and penalties may be recovered from any of the political subdivisions of ...

50.24.130 Contractor's and principal's liability for contributions -- Exceptions
No employing unit which contracts with or has under it any contractor or subcontractor who is an employer under the provisions of this title shall ...

50.24.140 Collection remedies cumulative
Remedies given to the state under this title for the collection of contributions, interest, or penalties shall be cumulative and no action taken by the ...

50.24.150 Contribution adjustments and refunds
No later than three years after the date on which any contributions, interest, or penalties have been paid, an employer who has paid such contributions, ...

50.24.160 Election of coverage
Except as provided in RCW 50.04.165, any employing unit for which services that do not constitute employment as defined in this title are performed may ...

50.24.170 Joint accounts
(1) The commissioner shall prescribe regulations for the establishment, maintenance, and dissolution of joint accounts by two or more employers, and shall, in accordance with ...

50.24.180 Injunction proceedings
Any employer who shall be delinquent in the payment of contributions, interest, or penalties may be enjoined upon the suit of the state of Washington ...

50.24.190 Limitation of actions
The commissioner shall commence action for the collection of contributions, interest, penalties, and benefit overpayments imposed by this title by assessment or suit within three ...

50.24.200 Chargeoff of uncollectible accounts
The commissioner may charge off as uncollectible and no longer an asset of the unemployment compensation fund or the administrative contingency fund, as the case ...

50.24.210 Contributions due and payable upon termination or disposal of business -- Successor liability
Whenever any employer quits business, or sells out, exchanges, or otherwise disposes of the employer's business or stock of goods, any contributions payable under this ...

50.24.220 Client employer liability -- Collection
(1) The client employer of a professional employer organization is liable for the payment of any taxes, interest, or penalties due. (2) The professional employer ...

50.24.230 Corporate or limited liability company officers, members, and owners -- Personal liability
(1) Upon termination, dissolution, or abandonment of a corporate or limited liability company business, any officer, member, or owner who, having control or supervision of ...