Employing unit.
"Employing unit" means any individual or any type of organization, including any partnership, association, trust, estate, joint stock company, insurance company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee or successor thereof, or the legal representative of a deceased person, which has or subsequent to January 1, 1937, had in its employ or in its "employment" one or more individuals performing services within this state. The state and its political subdivisions shall be deemed employing units as to any transactions occurring on or after September 21, 1977, which would render an employing unit liable for contributions, interest, or penalties under RCW 50.24.130. "Employing unit" includes Indian tribes as defined in RCW 50.50.010.
[ 2013 c 250 s 4; 2007 c 146 s 20; 2001 1st sp.s. c 11 s 1; 1983 1st ex.s. c 23 s 2; 1977 ex.s. c 73 s 1; 1947 c 215 s 2; 1945 c 35 s 10; Rem. Supp. 1947 s 9998-149. Prior: 1943 c 127 s 13; 1941 c 253 s 14; 1939 c 214 s 19; 1937 c 162 s 19.]
NOTES:
Conflict with federal requirements—Effective date—2013 c 250: See notes following RCW 50.12.070.
Conflict with federal requirements—Severability—2007 c 146: See notes following RCW 50.04.080.
Conflict with federal requirements—Effective dates—Construction—1983 1st ex.s. c 23: See notes following RCW 50.04.073.