"Average annual payroll" means the average of the annual payrolls of any employer for the last three or five preceding calendar years, whichever is higher.
Code 1950, § 60-5; 1968, c. 738, § 60.1-5; 1986, c. 480.
Structure Code of Virginia
Title 60.2 - Unemployment Compensation
§ 60.2-200. Definitions generally
§ 60.2-201. Agricultural labor
§ 60.2-203. Average annual payroll
§ 60.2-212.1. Employment; special exclusion
§ 60.2-212.2. Obtaining a determination or opinion
§ 60.2-214. Agricultural employment
§ 60.2-215. Domestic employment
§ 60.2-216. Employment outside of United States
§ 60.2-217. Employment within and without Commonwealth
§ 60.2-218. Employment taxed by federal law
§ 60.2-219. Services not included in term "employment."
§ 60.2-220. Institution of higher education
§ 60.2-227. Unemployment Compensation Administration Fund