An employing unit which is or becomes an employer subject to this chapter during any year shall be subject to the provisions of the chapter for the whole of the year.
Structure West Virginia Code
Chapter 21A. Unemployment Compensation
Article 5. Employer Coverage and Responsibility
§21A-5-2. Termination of Coverage
§21A-5-3. Voluntary Coverage; Elective Coverage by Political Subdivisions
§21A-5-3a. Financing Benefits Paid to Employees of Nonprofit Organizations
§21A-5-3c. Designating Method of Financing
§21A-5-4. Required Payments; Failure to Make Required Payments; Criminal Penalties
§21A-5-5. Rate of Contribution
§21A-5-6. Payments to Be Pooled in Fund
§21A-5-7. Joint and Separate Accounts
§21A-5-10a. Optional Assessments on Employers and Employees
§21A-5-10b. Transfer of Business
§21A-5-10c. Special Rules Regarding Transfers of Experience and Assignment of Rates
§21A-5-14. Deduction of Payments From Wages Prohibited
§21A-5-16. Collection of Payments
§21A-5-17. Interest and Rate on Past-Due Payments; Penalties for Late Payment and Reporting
§21A-5-17a. Summary Assessments
§21A-5-17b. Comity in Collection of Past-Due Payments and Overpayments