Code of Virginia
Chapter 5 - Taxation
§ 60.2-534. Tax rate defined

As used in this article "tax rate" means the tax or percentage of wages payable by an employer with respect to employment.
Code 1950, § 60-74; 1968, c. 738, § 60.1-87; 1986, c. 480.

Structure Code of Virginia

Code of Virginia

Title 60.2 - Unemployment Compensation

Chapter 5 - Taxation

§ 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

§ 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

§ 60.2-521. 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

§ 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. 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