(1) Payments received by college or university trustees or regents under RCW 28B.10.525, prior to its amendment by § 72, chapter 34, Laws of 1975-76, 2nd Ex.Sess., were subject to employees' contributions for federal social security under chapter 41.48 RCW.
(2) Under RCW 41.48.040 it is the responsibility of an employer (including a state college or university) to cause employees' contributions for federal social security to be collected and remitted to the state and the fact that a particular individual is no longer serving as a regent or trustee does not terminate that obligation insofar as past due contributions are concerned.
(3) Past due employers' social security payments covering services rendered during a prior biennium may only be made from a current appropriation for that purpose or from such local funds as are not subject to the appropriation process under Article VIII, § 4 (Amendment 11) of the state constitution and the budget and accounting act.