{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-520.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-520.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-520.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-520.html"}],"law_id":61319,"edition_id":1,"section_id":61319,"structure_id":15431,"section_number":"60.2-520","catch_line":"Taxes which accrued while employer was in armed forces","history":"Code 1950, \u00a7 60-77.1; 1952, c. 184; 1968, c. 738, \u00a7 60.1-93; 1986, c. 480.","full_text":"No interest shall be assessed against or collected from any employer upon any taxes which accrued against such employer during the period of active service of such employer in the armed forces of the United States. Any proof of such service satisfactory to the Commission shall be sufficient. Any such employer who has already paid to the Commission any interest on taxes which would have been abated under this provision shall be entitled to a refund for the amount of interest so paid upon the filing of an application therefor.","order_by":null,"text":{"0":{"id":224029,"text":"No interest shall be assessed against or collected from any employer upon any taxes which accrued against such employer during the period of active service of such employer in the armed forces of the United States. Any proof of such service satisfactory to the Commission shall be sufficient. Any such employer who has already paid to the Commission any interest on taxes which would have been abated under this provision shall be entitled to a refund for the amount of interest so paid upon the filing of an application therefor.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15431,"edition_id":1,"name":"Collection of Taxes","identifier":"3","label":"article","depth":3,"order_by":1,"parent_id":13052,"metadata":{},"date_created":"2026-06-26 03:54:56","date_modified":"2026-06-26 03:54:56","permalink":{"id":267719,"object_type":"structure","relational_id":15431,"identifier":"3","token":"60.2\/5\/3","url":"\/60.2\/5\/3\/","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":58780,"structure_id":15431,"section_number":"60.2-519","catch_line":"Interest on past-due taxes","url":"\/60.2-519\/","token":"60.2\/5\/3\/60.2-519","metadata":false},{"id":83882,"structure_id":15431,"section_number":"60.2-519.1","catch_line":"Bad check charge","url":"\/60.2-519.1\/","token":"60.2\/5\/3\/60.2-519.1","metadata":false},{"id":79183,"structure_id":15431,"section_number":"60.2-519.2","catch_line":"Service charge for payment of taxes by certain means","url":"\/60.2-519.2\/","token":"60.2\/5\/3\/60.2-519.2","metadata":false},{"id":61319,"structure_id":15431,"section_number":"60.2-520","catch_line":"Taxes which accrued while employer was in armed forces","url":"\/60.2-520\/","token":"60.2\/5\/3\/60.2-520","metadata":false},{"id":67705,"structure_id":15431,"section_number":"60.2-521","catch_line":"Collection by civil action; persons subject to civil actions; other remedies; compromise and adjustment","url":"\/60.2-521\/","token":"60.2\/5\/3\/60.2-521","metadata":false},{"id":73071,"structure_id":15431,"section_number":"60.2-522","catch_line":"Injunction","url":"\/60.2-522\/","token":"60.2\/5\/3\/60.2-522","metadata":false},{"id":80394,"structure_id":15431,"section_number":"60.2-523","catch_line":"Priorities under legal dissolutions or distributions","url":"\/60.2-523\/","token":"60.2\/5\/3\/60.2-523","metadata":false},{"id":75793,"structure_id":15431,"section_number":"60.2-524","catch_line":"Refunds","url":"\/60.2-524\/","token":"60.2\/5\/3\/60.2-524","metadata":false}],"previous_section":{"id":79183,"structure_id":15431,"section_number":"60.2-519.2","catch_line":"Service charge for payment of taxes by certain means","url":"\/60.2-519.2\/","token":"60.2\/5\/3\/60.2-519.2","metadata":false},"next_section":{"id":67705,"structure_id":15431,"section_number":"60.2-521","catch_line":"Collection by civil action; persons subject to civil actions; other remedies; compromise and adjustment","url":"\/60.2-521\/","token":"60.2\/5\/3\/60.2-521","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-520\/","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 1952, chapter 184; in 1968, chapter 738; in 1986, chapter 480.<\/p>","references":false,"refers_to":false,"permalink":{"id":267733,"object_type":"law","relational_id":61319,"identifier":"60.2-520","token":"60.2\/5\/3\/60.2-520","url":"\/60.2-520\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-520\/","token":"60.2\/5\/3\/60.2-520","dublin_core":{"Title":"Taxes which accrued while employer was in armed forces","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-520","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section><p>No interest shall be assessed against or collected from any employer upon any taxes which accrued against such employer during the period of active service of such employer in the armed forces of the United States. Any proof of such service satisfactory to the Commission shall be sufficient. Any such employer who has already paid to the Commission any interest on taxes which would have been abated under this provision shall be entitled to a refund for the amount of interest so paid upon the filing of an application therefor.<\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nTAXES WHICH ACCRUED WHILE EMPLOYER WAS IN ARMED FORCES (\u00a7 60.2-520)\n\nNo interest shall be assessed against or collected from any employer upon any\ntaxes which accrued against such employer during the period of active service of\nsuch employer in the armed forces of the United States. Any proof of such\nservice satisfactory to the Commission shall be sufficient. Any such employer\nwho has already paid to the Commission any interest on taxes which would have\nbeen abated under this provision shall be entitled to a refund for the amount of\ninterest so paid upon the filing of an application therefor.\n\nHISTORY: Code 1950, \u00a7 60-77.1; 1952, c. 184; 1968, c. 738, \u00a7 60.1-93; 1986, c.\n480.","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}}