§ 25-4-5 — Contributions; Payments in Lieu of Contributions

(a) “Contributions,” as used in this chapter, means the money payments to the State Unemployment Compensation Fund, required by this chapter, on the basis of a percentage of wages.
(b) “Payments in lieu of contributions,” as used in this chapter, means the money payments to the State Unemployment Compensation Fund, required by this chapter, from employers who reimburse the fund for the amount of regular benefits and extended benefits paid that is attributable to service in the employ of such employers as is required by this chapter.

Legislative History

(Acts 1939, No. 497, p. 721; Code 1940, T. 26, §182; Acts 1971, No. 166, p. 440, §1; Acts 1980, No. 80-756, p. 1561, §1.)