{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-500.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-500.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-500.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-500.html"}],"law_id":79987,"edition_id":1,"section_id":79987,"structure_id":15800,"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","history":"Code 1950, \u00a7\u00a7 60-58, 60-59; 1968, c. 738, \u00a7\u00a7 60.1-70, 60.1-71; 1970, c. 104; 1977, c. 445; 1981, c. 99; 1984, c. 703; 1986, c. 480; 2005, cc. 47, 91; 2012, cc. 65, 161.","full_text":"A\n\nThe Commission may, upon its own motion or upon application of an employing unit, and after not less than 30 days’ notice in writing mailed to the last known address of such employing unit and an opportunity for hearing, make findings of fact, and on that basis, determine whether:1\n\nAn employing unit constitutes an employer;2\n\nServices performed for or in connection with the business of an employing unit constitute employment for such employing unit; or3\n\nThere has been a transfer as defined in § 60.2-536.1.B\n\nAll testimony at any hearing pursuant to this section shall be recorded but need not be transcribed unless a petition for judicial review from such determination is filed in the manner herein prescribed. At such hearing the interests of the Commonwealth may be represented by the Office of the Attorney General. The Commissioner shall have the power to designate a special examiner to hold such hearings, and may authorize and empower such special examiner to decide any matter so heard, in which event the decision of such special examiner shall be the final decision of the Commission under this section, subject to judicial review under subsection C. The Commissioner or his designee shall promptly inform the appropriate attorney for the Commonwealth of any final decision that an employer transferred or attempted to transfer a trade or business for the primary or sole purpose of obtaining a lower unemployment tax rate, or was advised to do so.C\n\nJudicial review of any such determination made in subsection B may be initiated within 30 days after mailing notice of such findings and determination to the employing unit or, in the absence of mailing, within 30 days after delivering such notice and determination, in the Circuit Court of the City of Richmond. Such judicial review shall be commenced by the filing of a petition, which need not be verified but which shall state the grounds upon which a review is sought. Service of two copies of such petition upon the Commissioner shall be deemed completed service and such petition shall be filed with the clerk of the court within five days after service thereof. With its answer the Commission shall certify and file with the court all documents and papers and a transcript of all testimony taken in the matter, together with its findings of fact and decision therein. In any judicial proceedings under this article, the Commission’s findings of facts, if supported by the evidence and in the absence of fraud, shall be conclusive, and the jurisdiction of the court shall be confined to questions of law. Such actions shall be given preference on the docket over all other cases except cases to which the Commonwealth is a party.D\n\nAn appeal may be taken from the decision of such court to the Court of Appeals, in conformity with Part Five A of the Rules of Supreme Court and other applicable laws. In any such proceedings for judicial review, the Commission shall be represented by the Office of the Attorney General. A determination by the Commission from which no judicial review has been commenced shall be conclusive in any subsequent judicial proceeding involving liability for taxes against the employing unit or its successor under the provisions of subdivision B 1 of § 60.2-210 and of subsection B of § 60.2-523.","order_by":null,"text":{"0":{"id":286475,"text":"The Commission may, upon its own motion or upon application of an employing unit, and after not less than 30 days’ notice in writing mailed to the last known address of such employing unit and an opportunity for hearing, make findings of fact, and on that basis, determine whether:","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A1"},"1":{"id":286476,"text":"An employing unit constitutes an employer;","type":"section","prefixes":["A","1"],"prefix":"1","entire_prefix":"A1","prefix_anchor":"A1","level":2,"prior_prefix":"A","next_prefix":"A2"},"2":{"id":286477,"text":"Services performed for or in connection with the business of an employing unit constitute employment for such employing unit; or","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A1","next_prefix":"A3"},"3":{"id":286478,"text":"There has been a transfer as defined in § 60.2-536.1.","type":"section","prefixes":["A","3"],"prefix":"3","entire_prefix":"A3","prefix_anchor":"A3","level":2,"prior_prefix":"A2","next_prefix":"B"},"4":{"id":286479,"text":"All testimony at any hearing pursuant to this section shall be recorded but need not be transcribed unless a petition for judicial review from such determination is filed in the manner herein prescribed. At such hearing the interests of the Commonwealth may be represented by the Office of the Attorney General. The Commissioner shall have the power to designate a special examiner to hold such hearings, and may authorize and empower such special examiner to decide any matter so heard, in which event the decision of such special examiner shall be the final decision of the Commission under this section, subject to judicial review under subsection C. The Commissioner or his designee shall promptly inform the appropriate attorney for the Commonwealth of any final decision that an employer transferred or attempted to transfer a trade or business for the primary or sole purpose of obtaining a lower unemployment tax rate, or was advised to do so.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A3","next_prefix":"C"},"5":{"id":286480,"text":"Judicial review of any such determination made in subsection B may be initiated within 30 days after mailing notice of such findings and determination to the employing unit or, in the absence of mailing, within 30 days after delivering such notice and determination, in the Circuit Court of the City of Richmond. Such judicial review shall be commenced by the filing of a petition, which need not be verified but which shall state the grounds upon which a review is sought. Service of two copies of such petition upon the Commissioner shall be deemed completed service and such petition shall be filed with the clerk of the court within five days after service thereof. With its answer the Commission shall certify and file with the court all documents and papers and a transcript of all testimony taken in the matter, together with its findings of fact and decision therein. In any judicial proceedings under this article, the Commission’s findings of facts, if supported by the evidence and in the absence of fraud, shall be conclusive, and the jurisdiction of the court shall be confined to questions of law. Such actions shall be given preference on the docket over all other cases except cases to which the Commonwealth is a party.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"6":{"id":286481,"text":"An appeal may be taken from the decision of such court to the Court of Appeals, in conformity with Part Five A of the Rules of Supreme Court and other applicable laws. In any such proceedings for judicial review, the Commission shall be represented by the Office of the Attorney General. A determination by the Commission from which no judicial review has been commenced shall be conclusive in any subsequent judicial proceeding involving liability for taxes against the employing unit or its successor under the provisions of subdivision B 1 of § 60.2-210 and of subsection B of § 60.2-523.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"ancestry":[{"id":15800,"edition_id":1,"name":"Employer Taxation","identifier":"1","label":"article","depth":3,"order_by":1,"parent_id":13052,"metadata":{},"date_created":"2026-06-26 03:59:42","date_modified":"2026-06-26 03:59:42","permalink":{"id":267635,"object_type":"structure","relational_id":15800,"identifier":"1","token":"60.2\/5\/1","url":"\/60.2\/5\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13052,"edition_id":1,"name":"Taxation","identifier":"5","label":"chapter","depth":2,"order_by":1,"parent_id":12883,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":267633,"object_type":"structure","relational_id":13052,"identifier":"5","token":"60.2\/5","url":"\/60.2\/5\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12883,"edition_id":1,"name":"Unemployment Compensation","identifier":"60.2","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:58","date_modified":"2026-06-26 03:43:58","permalink":{"id":267273,"object_type":"structure","relational_id":12883,"identifier":"60.2","token":"60.2","url":"\/60.2\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":79987,"structure_id":15800,"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","url":"\/60.2-500\/","token":"60.2\/5\/1\/60.2-500","metadata":false},{"id":74537,"structure_id":15800,"section_number":"60.2-501","catch_line":"Financing of benefits to employees of nonprofit organizations","url":"\/60.2-501\/","token":"60.2\/5\/1\/60.2-501","metadata":false},{"id":64084,"structure_id":15800,"section_number":"60.2-502","catch_line":"Bonding of nonprofit organizations","url":"\/60.2-502\/","token":"60.2\/5\/1\/60.2-502","metadata":false},{"id":82934,"structure_id":15800,"section_number":"60.2-503","catch_line":"Authority to terminate elections","url":"\/60.2-503\/","token":"60.2\/5\/1\/60.2-503","metadata":false},{"id":61679,"structure_id":15800,"section_number":"60.2-504","catch_line":"Allocation of benefit costs","url":"\/60.2-504\/","token":"60.2\/5\/1\/60.2-504","metadata":false},{"id":65862,"structure_id":15800,"section_number":"60.2-505","catch_line":"Group accounts","url":"\/60.2-505\/","token":"60.2\/5\/1\/60.2-505","metadata":false},{"id":66996,"structure_id":15800,"section_number":"60.2-506","catch_line":"Financing of benefits to state employees","url":"\/60.2-506\/","token":"60.2\/5\/1\/60.2-506","metadata":false},{"id":63537,"structure_id":15800,"section_number":"60.2-507","catch_line":"Financing of benefits to employees of governmental entities","url":"\/60.2-507\/","token":"60.2\/5\/1\/60.2-507","metadata":false},{"id":75938,"structure_id":15800,"section_number":"60.2-507.1","catch_line":"Financing of benefits to employees of Indian tribes","url":"\/60.2-507.1\/","token":"60.2\/5\/1\/60.2-507.1","metadata":false},{"id":70581,"structure_id":15800,"section_number":"60.2-508","catch_line":"Period of coverage generally; account required","url":"\/60.2-508\/","token":"60.2\/5\/1\/60.2-508","metadata":false},{"id":72820,"structure_id":15800,"section_number":"60.2-509","catch_line":"Termination of coverage","url":"\/60.2-509\/","token":"60.2\/5\/1\/60.2-509","metadata":false},{"id":60892,"structure_id":15800,"section_number":"60.2-510","catch_line":"Election as to coverage","url":"\/60.2-510\/","token":"60.2\/5\/1\/60.2-510","metadata":false}],"next_section":{"id":74537,"structure_id":15800,"section_number":"60.2-501","catch_line":"Financing of benefits to employees of nonprofit organizations","url":"\/60.2-501\/","token":"60.2\/5\/1\/60.2-501","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-500\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 8 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1968, chapter 738; in 1970, chapter 104; in 1977, chapter 445; in 1981, chapter 99; in 1984, chapter 703; in 1986, chapter 480; in 2005, chapters 47<\/a> and 91<\/a>; in 2012, chapters 65<\/a> and 161<\/a>.<\/p>","references":[{"id":73792,"section_number":"18.2-204.3","catch_line":"Transfers for the sole or primary purpose of obtaining a lower unemployment tax rate; penalty","order_by":null,"url":"\/18.2-204.3\/"},{"id":55942,"section_number":"54.1-1110","catch_line":"Grounds for denial or revocation of license or certificate","order_by":null,"url":"\/54.1-1110\/"},{"id":62311,"section_number":"58.1-439","catch_line":"Major business facility job tax credit","order_by":null,"url":"\/58.1-439\/"},{"id":77246,"section_number":"60.2-212.2","catch_line":"Obtaining a determination or opinion","order_by":null,"url":"\/60.2-212.2\/"},{"id":74537,"section_number":"60.2-501","catch_line":"Financing of benefits to employees of nonprofit organizations","order_by":null,"url":"\/60.2-501\/"},{"id":60511,"section_number":"60.2-528","catch_line":"Individual benefit charges","order_by":null,"url":"\/60.2-528\/"},{"id":55341,"section_number":"60.2-536","catch_line":"Review of decision under \u00a7 60.2-535","order_by":null,"url":"\/60.2-536\/"},{"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\/"},{"id":73933,"section_number":"60.2-537","catch_line":"Reduced tax rate permissible under federal amendment","order_by":null,"url":"\/60.2-537\/"},{"id":78500,"section_number":"60.2-538","catch_line":"Where employer's taxes are delinquent","order_by":null,"url":"\/60.2-538\/"},{"id":60405,"section_number":"60.2-622","catch_line":"Commission review","order_by":null,"url":"\/60.2-622\/"}],"refers_to":[{"id":76078,"section_number":"60.2-210","catch_line":"Employer","order_by":null,"url":"\/60.2-210\/"},{"id":80394,"section_number":"60.2-523","catch_line":"Priorities under legal dissolutions or distributions","order_by":null,"url":"\/60.2-523\/"}],"permalink":{"id":267637,"object_type":"law","relational_id":79987,"identifier":"60.2-500","token":"60.2\/5\/1\/60.2-500","url":"\/60.2-500\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-500\/","token":"60.2\/5\/1\/60.2-500","dublin_core":{"Title":"Determination with respect to whether employing unit is employer; whether services constitute employment; or whether business transfer is illegal","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-500","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> The Commission may, upon its own motion<\/span> or upon application of an employing unit, and after not less than 30 days’ notice in writing mailed to the last known address of such employing unit and an opportunity for hearing<\/span>, make findings<\/span> of fact<\/span>, and on that basis, determine whether: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> An employing unit constitutes an employer; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Services performed for or in connection with the business of an employing unit constitute employment for such employing unit; or <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> There has been a transfer as defined in § 60.2-536.1<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> All testimony<\/span> at any hearing<\/span> pursuant to this section shall be recorded but need not be transcribed unless a petition<\/span> for judicial review from such determination is filed in the manner herein prescribed. At such hearing<\/span> the interests of the Commonwealth may be represented by the Office of the Attorney General<\/span>. The Commissioner shall have the power to designate a special examiner to hold such hearings<\/span>, and may authorize and empower such special examiner to decide any matter so heard, in which event the decision of such special examiner shall be the final decision of the Commission under this section, subject to judicial review under subsection C. The Commissioner or his designee shall promptly inform the appropriate attorney for the Commonwealth of any final decision that an employer transferred or attempted to transfer a trade or business for the primary or sole purpose of obtaining a lower unemployment tax rate, or was advised to do so. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Judicial review of any such determination made in subsection B may be initiated within 30 days after mailing notice of such findings<\/span> and determination to the employing unit or, in the absence of mailing, within 30 days after delivering such notice and determination, in the Circuit<\/span> Court<\/span> of the City of Richmond. Such judicial review shall be commenced by the filing of a petition<\/span>, which need not be verified but which shall state the grounds upon which a review is sought. Service of two copies of such petition<\/span> upon the Commissioner shall be deemed completed service and such petition<\/span> shall be filed with the clerk of the court<\/span> within five days after service thereof. With its answer the Commission shall certify and file with the court<\/span> all documents and papers and a transcript<\/span> of all testimony<\/span> taken in the matter, together with its findings<\/span> of fact<\/span> and decision therein. In any judicial proceedings under this article, the Commission’s findings<\/span> of facts<\/span>, if supported by the evidence<\/span> and in the absence of fraud<\/span>, shall be conclusive, and the jurisdiction<\/span> of the court<\/span> shall be confined to questions of law<\/span>. Such actions shall be given preference on the docket<\/span> over all other cases except cases to which the Commonwealth is a party<\/span>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> An appeal<\/span> may be taken from the decision of such court<\/span> to the Court<\/span> of Appeals<\/span>, in conformity with Part Five A of the Rules of Supreme Court<\/span> and other applicable laws<\/span>. In any such proceedings for judicial review, the Commission shall be represented by the Office of the Attorney General<\/span>. A determination by the Commission from which no judicial review has been commenced shall be conclusive in any subsequent judicial proceeding involving liability for taxes against the employing unit or its successor under the provisions of subdivision B 1 of § 60.2-210<\/a> and of subsection B of § 60.2-523<\/a>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDETERMINATION WITH RESPECT TO WHETHER EMPLOYING UNIT IS EMPLOYER; WHETHER\nSERVICES CONSTITUTE EMPLOYMENT; OR WHETHER BUSINESS TRANSFER IS ILLEGAL (\u00a7\n60.2-500)\n\nA. The Commission may, upon its own motion or upon application of an employing\nunit, and after not less than 30 days’ notice in writing mailed to the\nlast known address of such employing unit and an opportunity for hearing, make\nfindings of fact, and on that basis, determine whether:\n\n 1. An employing unit constitutes an employer;\n\n 2. Services performed for or in connection with the business of an employing\n unit constitute employment for such employing unit; or\n\n 3. There has been a transfer as defined in § 60.2-536.1.\n\nB. All testimony at any hearing pursuant to this section shall be recorded but\nneed not be transcribed unless a petition for judicial review from such\ndetermination is filed in the manner herein prescribed. At such hearing the\ninterests of the Commonwealth may be represented by the Office of the Attorney\nGeneral. The Commissioner shall have the power to designate a special examiner\nto hold such hearings, and may authorize and empower such special examiner to\ndecide any matter so heard, in which event the decision of such special examiner\nshall be the final decision of the Commission under this section, subject to\njudicial review under subsection C. The Commissioner or his designee shall\npromptly inform the appropriate attorney for the Commonwealth of any final\ndecision that an employer transferred or attempted to transfer a trade or\nbusiness for the primary or sole purpose of obtaining a lower unemployment tax\nrate, or was advised to do so.\n\nC. Judicial review of any such determination made in subsection B may be\ninitiated within 30 days after mailing notice of such findings and determination\nto the employing unit or, in the absence of mailing, within 30 days after\ndelivering such notice and determination, in the Circuit Court of the City of\nRichmond. Such judicial review shall be commenced by the filing of a petition,\nwhich need not be verified but which shall state the grounds upon which a review\nis sought. Service of two copies of such petition upon the Commissioner shall be\ndeemed completed service and such petition shall be filed with the clerk of the\ncourt within five days after service thereof. With its answer the Commission\nshall certify and file with the court all documents and papers and a transcript\nof all testimony taken in the matter, together with its findings of fact and\ndecision therein. In any judicial proceedings under this article, the\nCommission’s findings of facts, if supported by the evidence and in the\nabsence of fraud, shall be conclusive, and the jurisdiction of the court shall\nbe confined to questions of law. Such actions shall be given preference on the\ndocket over all other cases except cases to which the Commonwealth is a party.\n\nD. An appeal may be taken from the decision of such court to the Court of\nAppeals, in conformity with Part Five A of the Rules of Supreme Court and other\napplicable laws. In any such proceedings for judicial review, the Commission\nshall be represented by the Office of the Attorney General. A determination by\nthe Commission from which no judicial review has been commenced shall be\nconclusive in any subsequent judicial proceeding involving liability for taxes\nagainst the employing unit or its successor under the provisions of subdivision\nB 1 of § 60.2-210 and of subsection B of § 60.2-523.\n\nHISTORY: Code 1950, \u00a7\u00a7 60-58, 60-59; 1968, c. 738, \u00a7\u00a7 60.1-70, 60.1-71;\n1970, c. 104; 1977, c. 445; 1981, c. 99; 1984, c. 703; 1986, c. 480; 2005, cc.\n47, 91; 2012, cc. 65, 161.","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}}