Revised Code of Washington

Wash. Rev. Code § 50.98.110 (2026)

✓ current as of May 2026
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Chapter 292, Laws of 1977 ex. sess. has been enacted to meet the requirements imposed by the federal unemployment tax act as amended by PL 94-566. Internal references in any section of chapter 292, Laws of 1977 ex. sess. to the provisions of that act are intended only to apply to those provisions as they existed as of *the effective date of chapter 292, Laws of 1977 ex. sess.
In view of the importance of compliance of chapter 292, Laws of 1977 ex. sess. with the federal unemployment tax act, any ambiguities contained herein should be resolved in a manner consistent with the provisions of that act. Considerable weight has been given to the commentary contained in that document entitled "Draft Language and Commentary to Implement the Unemployment Compensation Amendments of 1976 PL 94-566", published by the United States department of labor, employment and training administration, and that commentary should be referred to when interpreting the provisions of chapter 292, Laws of 1977 ex. sess.
[ 1977 ex.s. c 292 s 21.]

Notes:

*Reviser's note: For the effective dates of 1977 ex.s. c 292, see note following RCW 50.04.116.
Notes of Decisions
Cited in 7 cases, 1983–2002 · leading case: W. Ports v. Emp. SEC. Dept., 41 P.3d 510 (Wash. Ct. App. 2002).
W. Ports v. Emp. SEC. Dept., 41 P.3d 510 (Wash. Ct. App. 2002). “See RCW 50.98.110; see generally 26 U.S.C. § 3304 (Internal Revenue Code § 3304).”
W. Ports Transp., Inc. v. Emp. Sec. Dep't, 110 Wash. App. 440 (Wash. Ct. App. 2002). “See RCW 50.98.110; see generally 26 U.S.C. § 3304 (I.”
Jennings v. Dep't of Emp. Sec., 663 P.2d 849 (Wash. Ct. App. 1983). · cites it 2× “RCW 50.98.110. Supplement 1 (December 7, 1976), to the Draft Language and Commentary interprets "reasonable assurance" as "requiring a specific act on the part of the school board to provide a written statement as to whether an employee has been given notification of returning…”
Evans v. Emp. Sec. Dep't, 866 P.2d 687 (Wash. Ct. App. 1994). · cites it 2× “This is recognized in RCW 50.98.110, which states: Considerable weight has been given to the commentary contained in that document entitled "Draft Language and Commentary to Implement the Unemployment Compensation Amendments of 1976 PL 94-566", published by the United States…”
Berland v. Emp. Sec. Dep't, 760 P.2d 959 (Wash. Ct. App. 1988). “6 See RCW 50.98.110; Abulhosn v. Department of Empl.”
Abulhosn v. Dep't of Emp. Sec., 722 P.2d 1306 (Wash. 1986). “Our Legislature recognized this when it enacted RCW 50.98.110, which stated in part: In view of the importance of compliance of this 1977 amendatory act with the federal unemployment tax act, any ambiguities contained herein should be resolved in a manner consistent with the…”
Alexander v. Dep't of Emp. Sec., 688 P.2d 516 (Wash. Ct. App. 1984). “080; RCW 50.98.110. As an aid in construction, our Legislature specifically refers to a document entitled Draft Language and Commentary to Implement the Unemployment Compensation Amendments of 1976 PL 94-566, published by the United States Department of Labor, Employment and…”
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