{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-508.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-508.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-508.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-508.html"}],"law_id":70581,"edition_id":1,"section_id":70581,"structure_id":15800,"section_number":"60.2-508","catch_line":"Period of coverage generally; account required","history":"Code 1950, \u00a7 60-82; 1968, c. 738, \u00a7 60.1-98; 1986, c. 480; 2020, c. 1261.","full_text":"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.","order_by":null,"text":{"0":{"id":254671,"text":"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.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-508\/","history_text":"<p>The record of this law\u2019s original creation isn\u2019t available online. It has been modified 3 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 1986, chapter 480; in 2020, chapter <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?201+ful+CHAP1261\">1261<\/a>.<\/p>","references":false,"refers_to":false,"permalink":{"id":267673,"object_type":"law","relational_id":70581,"identifier":"60.2-508","token":"60.2\/5\/1\/60.2-508","url":"\/60.2-508\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-508\/","token":"60.2\/5\/1\/60.2-508","dublin_core":{"Title":"Period of coverage generally; account required","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-508","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>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.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nPERIOD OF COVERAGE GENERALLY; ACCOUNT REQUIRED (\u00a7 60.2-508)\n\nAny employing unit which is or becomes an employer subject to this title within\nany calendar year shall be subject to this title during the whole of such\ncalendar year. Any such employing unit shall establish an account with the\nCommission by the end of the calendar quarter in which it becomes subject to\nthis title.\n\nHISTORY: Code 1950, \u00a7 60-82; 1968, c. 738, \u00a7 60.1-98; 1986, c. 480; 2020, c.\n1261.","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}}