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Code of Virginia

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Code of Virginia
Title 60.2. Unemployment Compensation
Chapter 2. Definitions
11/8/2024

§ 60.2-231. Certain federal acts and statutes defined.

The following federal acts and laws as used in this title shall mean the following:

1. The Federal Unemployment Tax Act shall mean those provisions found in Chapter 23 (26 U.S.C. § 3301 et seq.) of Title 26 of the United States Code.

2. The Federal Internal Revenue Code shall mean those provisions found in Title 26 of the United States Code.

3. The Social Security Act shall mean those provisions found in Chapter 7 (42 U.S.C. § 301 et seq.) of Title 42 of the United States Code.

Code 1950, § 60-19; 1968, c. 738, § 60.1-22; 1986, c. 480.

The chapters of the acts of assembly referenced in the historical citation at the end of this section may not constitute a comprehensive list of such chapters and may exclude chapters whose provisions have expired.