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 unpaid because of the refusal or inability of the employer to make such payment.
[1973 1st ex.s. c 158 § 19.]
Notes: Effective date -- 1973 1st ex.s. c 158: See note following RCW 50.08.020.