Chapter 5. TaxationRead Chapter
- Article 1. Employer TaxationRead all
- § 60.2-500
- Determination with respect to whether employing unit is employer; whether services constitute employment; or whether business transfer is illegal
- § 60.2-501
- Financing of benefits to employees of nonprofit organizations
- § 60.2-502
- Bonding of nonprofit organizations
- § 60.2-503
- Authority to terminate elections
- § 60.2-504
- Allocation of benefit costs
- § 60.2-505
- Group accounts
- § 60.2-506
- Financing of benefits to state employees
- § 60.2-507
- Financing of benefits to employees of governmental entities
- § 60.2-507.1
- Financing of benefits to employees of Indian tribes
- § 60.2-508
- Period of coverage generally; account required
- § 60.2-509
- Termination of coverage
- § 60.2-510
- Election as to coverage
- Article 2. Employer Reporting RequirementsRead all
- § 60.2-511
- How and when taxes payable
- § 60.2-512
- Requiring payroll and tax reports and payment of taxes
- § 60.2-513
- Failure of employing unit to file reports; assessment and amount of penalty
- § 60.2-514
- Limitation on proceeding to establish liability for taxes
- § 60.2-515
- Amount of taxes; increase of rate
- § 60.2-516
- Taxes and payments in lieu of taxes not deducted from wages
- § 60.2-517
- How fractional part of cent computed
- § 60.2-518
- False statements, etc., by employing units; failure to furnish reports, etc.
- Article 3. Collection of TaxesRead all
- § 60.2-519
- Interest on past-due taxes
- § 60.2-519.1
- Bad check charge
- § 60.2-519.2
- Service charge for payment of taxes by certain means
- § 60.2-520
- Taxes which accrued while employer was in armed forces
- § 60.2-521
- Collection by civil action; persons subject to civil actions; other remedies; compromise and adjustment
- § 60.2-522
- Injunction
- § 60.2-523
- Priorities under legal dissolutions or distributions
- § 60.2-524
- Refunds
- Article 4. Computation of Tax RateRead all
- § 60.2-525
- Statement of employer's benefit charges and taxes
- § 60.2-526
- General provisions
- § 60.2-527
- Tax rate of certain foreign contractors
- § 60.2-528
- Individual benefit charges
- § 60.2-528.1
- (Effective until July 1, 2025) Charging of benefits relating to certain overpayments; penalty for pattern of failure to respond to requests for information
- § 60.2-528.1
- (Effective July 1, 2025) Charging of benefits relating to certain overpayments; penalty for pattern of failure to respond to requests for information
- § 60.2-529
- Employer's benefit charges
- § 60.2-530
- Benefit ratio
- § 60.2-531
- Experience rating tax; table
- § 60.2-532
- Pool cost charges
- § 60.2-533
- Fund balance factor
- § 60.2-534
- Tax rate defined
- § 60.2-535
- Employing unit acquiring business, etc., of another employing unit
- § 60.2-536
- Review of decision under § 60.2-535
- § 60.2-536.1
- Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates
- § 60.2-536.2
- Advisory opinion by the Commission
- § 60.2-536.3
- Violations; penalties
- § 60.2-536.4
- Interpretation
- § 60.2-536.5
- Definitions
- § 60.2-537
- Reduced tax rate permissible under federal amendment
- § 60.2-538
- Where employer's taxes are delinquent