{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-511.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-511.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-511.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-511.html"}],"law_id":54110,"edition_id":1,"section_id":54110,"structure_id":13053,"section_number":"60.2-511","catch_line":"How and when taxes payable","history":"Code 1950, \u00a7 60-60; 1968, c. 738, \u00a7 60.1-72; 1974, c. 466; 1986, c. 480; 1997, c. 137.","full_text":"Taxes, as set forth in this and the succeeding article, shall accrue and become payable by each employer for each calendar year in which he is subject to this title. Such taxes shall be based upon wages payable for employment, as defined in \u00a7\u00a7 60.2-212 through 60.2-219, occurring in such calendar year. Such taxes shall become due and be paid by each employer to the Commission for the fund in accordance with such regulations as the Commission may prescribe. Payment of such taxes and the filing of related returns shall be deemed to have been made as of the date of the postmark affixed to such payment and returns by the United States Postal Service, or by receipt given by such representative of the Commission if physical delivery of such payment and related returns is made to an office of the Commission.","order_by":null,"text":{"0":{"id":198586,"text":"Taxes, as set forth in this and the succeeding article, shall accrue and become payable by each employer for each calendar year in which he is subject to this title. Such taxes shall be based upon wages payable for employment, as defined in \u00a7\u00a7 60.2-212 through 60.2-219, occurring in such calendar year. Such taxes shall become due and be paid by each employer to the Commission for the fund in accordance with such regulations as the Commission may prescribe. Payment of such taxes and the filing of related returns shall be deemed to have been made as of the date of the postmark affixed to such payment and returns by the United States Postal Service, or by receipt given by such representative of the Commission if physical delivery of such payment and related returns is made to an office of the Commission.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13053,"edition_id":1,"name":"Employer Reporting Requirements","identifier":"2","label":"article","depth":3,"order_by":1,"parent_id":13052,"metadata":{},"date_created":"2026-06-26 03:44:11","date_modified":"2026-06-26 03:44:11","permalink":{"id":267685,"object_type":"structure","relational_id":13053,"identifier":"2","token":"60.2\/5\/2","url":"\/60.2\/5\/2\/","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":54110,"structure_id":13053,"section_number":"60.2-511","catch_line":"How and when taxes payable","url":"\/60.2-511\/","token":"60.2\/5\/2\/60.2-511","metadata":false},{"id":76377,"structure_id":13053,"section_number":"60.2-512","catch_line":"Requiring payroll and tax reports and payment of taxes","url":"\/60.2-512\/","token":"60.2\/5\/2\/60.2-512","metadata":false},{"id":68193,"structure_id":13053,"section_number":"60.2-513","catch_line":"Failure of employing unit to file reports; assessment and amount of penalty","url":"\/60.2-513\/","token":"60.2\/5\/2\/60.2-513","metadata":false},{"id":87035,"structure_id":13053,"section_number":"60.2-514","catch_line":"Limitation on proceeding to establish liability for taxes","url":"\/60.2-514\/","token":"60.2\/5\/2\/60.2-514","metadata":false},{"id":67512,"structure_id":13053,"section_number":"60.2-515","catch_line":"Amount of taxes; increase of rate","url":"\/60.2-515\/","token":"60.2\/5\/2\/60.2-515","metadata":false},{"id":57934,"structure_id":13053,"section_number":"60.2-516","catch_line":"Taxes and payments in lieu of taxes not deducted from wages","url":"\/60.2-516\/","token":"60.2\/5\/2\/60.2-516","metadata":false},{"id":69851,"structure_id":13053,"section_number":"60.2-517","catch_line":"How fractional part of cent computed","url":"\/60.2-517\/","token":"60.2\/5\/2\/60.2-517","metadata":false},{"id":76208,"structure_id":13053,"section_number":"60.2-518","catch_line":"False statements, etc., by employing units; failure to furnish reports, etc","url":"\/60.2-518\/","token":"60.2\/5\/2\/60.2-518","metadata":false}],"next_section":{"id":76377,"structure_id":13053,"section_number":"60.2-512","catch_line":"Requiring payroll and tax reports and payment of taxes","url":"\/60.2-512\/","token":"60.2\/5\/2\/60.2-512","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-511\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 4 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 1974, chapter 466; in 1986, chapter 480; in 1997, chapter 137<\/a>.<\/p>","references":[{"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":76377,"section_number":"60.2-512","catch_line":"Requiring payroll and tax reports and payment of taxes","order_by":null,"url":"\/60.2-512\/"},{"id":58780,"section_number":"60.2-519","catch_line":"Interest on past-due taxes","order_by":null,"url":"\/60.2-519\/"},{"id":83882,"section_number":"60.2-519.1","catch_line":"Bad check charge","order_by":null,"url":"\/60.2-519.1\/"}],"refers_to":[{"id":54032,"section_number":"60.2-212","catch_line":"Employment","order_by":null,"url":"\/60.2-212\/"},{"id":58178,"section_number":"60.2-219","catch_line":"Services not included in term \"employment.\"","order_by":null,"url":"\/60.2-219\/"}],"permalink":{"id":267687,"object_type":"law","relational_id":54110,"identifier":"60.2-511","token":"60.2\/5\/2\/60.2-511","url":"\/60.2-511\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-511\/","token":"60.2\/5\/2\/60.2-511","dublin_core":{"Title":"How and when taxes payable","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-511","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Taxes, as set forth in this and the succeeding article, shall accrue and become payable by each employer for each calendar year in which he is subject to this title. Such taxes shall be based upon wages payable for employment, as defined in \u00a7\u00a7 60.2-212<\/a> through 60.2-219<\/a>, occurring in such calendar year. Such taxes shall become due and be paid by each employer to the Commission for the fund in accordance with such regulations as the Commission may prescribe. Payment of such taxes and the filing of related returns shall be deemed to have been made as of the date of the postmark affixed to such payment and returns by the United States Postal Service, or by receipt given by such representative of the Commission if physical delivery of such payment and related returns is made to an office of the Commission.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nHOW AND WHEN TAXES PAYABLE (\u00a7 60.2-511)\n\nTaxes, as set forth in this and the succeeding article, shall accrue and become\npayable by each employer for each calendar year in which he is subject to this\ntitle. Such taxes shall be based upon wages payable for employment, as defined\nin \u00a7\u00a7 60.2-212 through 60.2-219, occurring in such calendar year. Such taxes\nshall become due and be paid by each employer to the Commission for the fund in\naccordance with such regulations as the Commission may prescribe. Payment of\nsuch taxes and the filing of related returns shall be deemed to have been made\nas of the date of the postmark affixed to such payment and returns by the United\nStates Postal Service, or by receipt given by such representative of the\nCommission if physical delivery of such payment and related returns is made to\nan office of the Commission.\n\nHISTORY: Code 1950, \u00a7 60-60; 1968, c. 738, \u00a7 60.1-72; 1974, c. 466; 1986, c.\n480; 1997, c. 137.","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}}