{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/18.2-204.3.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/18.2-204.3.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/18.2-204.3.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/18.2-204.3.html"}],"law_id":73792,"edition_id":1,"section_id":73792,"structure_id":13672,"section_number":"18.2-204.3","catch_line":"Transfers for the sole or primary purpose of obtaining a lower unemployment tax rate; penalty","history":"2005, cc. 47, 91.","full_text":"A\n\nAny person who transfers or attempts to transfer any trade or business to another person, where the sole or primary purpose of the transfer is to obtain a lower unemployment tax rate, is guilty of a Class 1 misdemeanor.B\n\nAny person who knowingly advises another person to transfer any trade or business to another person where the sole or primary purpose of the transfer is to obtain a lower unemployment tax rate, is guilty of a Class 1 misdemeanor.C\n\nAny person who is found guilty of more than two such actions under subsections A or B is guilty of a Class 6 felony.D\n\nIt shall be the duty of the attorney for the Commonwealth to whom the Commission shall report, pursuant to subsection B of § 60.2-500, any violation of this section, to determine whether to proceed with prosecution.","order_by":null,"text":{"0":{"id":265342,"text":"Any person who transfers or attempts to transfer any trade or business to another person, where the sole or primary purpose of the transfer is to obtain a lower unemployment tax rate, is guilty of a Class 1 misdemeanor.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":265343,"text":"Any person who knowingly advises another person to transfer any trade or business to another person where the sole or primary purpose of the transfer is to obtain a lower unemployment tax rate, is guilty of a Class 1 misdemeanor.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":265344,"text":"Any person who is found guilty of more than two such actions under subsections A or B is guilty of a Class 6 felony.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":265345,"text":"It shall be the duty of the attorney for the Commonwealth to whom the Commission shall report, pursuant to subsection B of § 60.2-500, any violation of this section, to determine whether to proceed with prosecution.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":13672,"edition_id":1,"name":"Miscellaneous False and Fraudulent 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03:44:05","permalink":{"id":164139,"object_type":"structure","relational_id":12972,"identifier":"18.2","token":"18.2","url":"\/18.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":81356,"structure_id":13672,"section_number":"18.2-200","catch_line":"Failure to perform promise to deliver crop, etc., in return for advances","url":"\/18.2-200\/","token":"18.2\/6\/7\/18.2-200","metadata":false},{"id":71799,"structure_id":13672,"section_number":"18.2-200.1","catch_line":"Failure to perform promise for construction, etc., in return for advances","url":"\/18.2-200.1\/","token":"18.2\/6\/7\/18.2-200.1","metadata":false},{"id":60377,"structure_id":13672,"section_number":"18.2-201","catch_line":"Advances secured by fraudulent promise to perform agricultural 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This law was first created in 2005. The record of its establishment is cataloged in chapters 47<\/a> and 91<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":69818,"section_number":"60.2-536.2","catch_line":"Advisory opinion by the Commission","order_by":null,"url":"\/60.2-536.2\/"},{"id":71778,"section_number":"60.2-536.3","catch_line":"Violations; penalties","order_by":null,"url":"\/60.2-536.3\/"}],"refers_to":[{"id":79987,"section_number":"60.2-500","catch_line":"Determination with respect to whether employing unit is employer; whether services constitute employment; or whether business transfer is illegal","order_by":null,"url":"\/60.2-500\/"}],"permalink":{"id":166273,"object_type":"law","relational_id":73792,"identifier":"18.2-204.3","token":"18.2\/6\/7\/18.2-204.3","url":"\/18.2-204.3\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/18.2-204.3\/","token":"18.2\/6\/7\/18.2-204.3","dublin_core":{"Title":"Transfers for the sole or primary purpose of obtaining a lower unemployment tax rate; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 18.2-204.3","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Any person who transfers or attempts to transfer any trade or business to another person, where the sole or primary purpose of the transfer is to obtain a lower unemployment tax rate, is guilty of a Class 1 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Any person who knowingly advises another person to transfer any trade or business to another person where the sole or primary purpose of the transfer is to obtain a lower unemployment tax rate, is guilty of a Class 1 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Any person who is found guilty of more than two such actions under subsections A or B is guilty of a Class 6 felony<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> It shall be the duty of the attorney for the Commonwealth to whom the Commission shall report, pursuant to subsection B of § 60.2-500<\/a>, any violation of this section, to determine whether to proceed with prosecution<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTRANSFERS FOR THE SOLE OR PRIMARY PURPOSE OF OBTAINING A LOWER UNEMPLOYMENT TAX\nRATE; PENALTY (\u00a7 18.2-204.3)\n\nA. Any person who transfers or attempts to transfer any trade or business to\nanother person, where the sole or primary purpose of the transfer is to obtain a\nlower unemployment tax rate, is guilty of a Class 1 misdemeanor.\n\nB. Any person who knowingly advises another person to transfer any trade or\nbusiness to another person where the sole or primary purpose of the transfer is\nto obtain a lower unemployment tax rate, is guilty of a Class 1 misdemeanor.\n\nC. Any person who is found guilty of more than two such actions under\nsubsections A or B is guilty of a Class 6 felony.\n\nD. It shall be the duty of the attorney for the Commonwealth to whom the\nCommission shall report, pursuant to subsection B of § 60.2-500, any\nviolation of this section, to determine whether to proceed with prosecution.\n\nHISTORY: 2005, cc. 47, 91.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}