Any employing unit which is or becomes an employer subject to this title within any calendar year shall be subject to this title during the whole of such calendar year. Any such employing unit shall establish an account with the Commission by the end of the calendar quarter in which it becomes subject to this title.
Code 1950, § 60-82; 1968, c. 738, § 60.1-98; 1986, c. 480; 2020, c. 1261.
Structure Code of Virginia
Title 60.2 - Unemployment Compensation
§ 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
§ 60.2-506. 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
§ 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.
§ 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
§ 60.2-523. Priorities under legal dissolutions or distributions
§ 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
§ 60.2-529. Employer's benefit charges
§ 60.2-531. Experience rating tax; table
§ 60.2-533. Fund balance factor
§ 60.2-535. Employing unit acquiring business, etc., of another employing unit
§ 60.2-536. Review of decision under § 60.2-535
§ 60.2-536.2. Advisory opinion by the Commission
§ 60.2-536.3. Violations; penalties
§ 60.2-537. Reduced tax rate permissible under federal amendment