{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-536.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-536.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-536.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-536.2.html"}],"law_id":69818,"edition_id":1,"section_id":69818,"structure_id":13145,"section_number":"60.2-536.2","catch_line":"Advisory opinion by the Commission","history":"2005, cc. 47, 91.","full_text":"Upon application by an employer who is a party to a transfer or potential transfer of any trade or business, the Commission shall issue an advisory opinion as to whether such transfer constitutes a transfer pursuant to \u00a7 60.2-536.1, or is solely or primarily for the purpose of obtaining a lower unemployment tax rate. The application shall be under oath or affirmation, in a form prescribed by the Commission, and shall fully set forth all relevant facts regarding the proposed transfer. The Commission may require such additional information and documentary evidence as deemed necessary for a fair and informed opinion. Such opinion shall be issued within 60 days after the Commission has received all of the information and evidence requested. An employer who proceeds with the transfer of a trade or business in reliance upon a favorable advisory opinion issued under this section shall not subsequently be found to have violated the provisions of \u00a7 18.2-204.3, and shall not be subject to the penalties of \u00a7 60.2-536.3, provided such employer has made full disclosure of all relevant facts to the Commission. If an employer disagrees with the Commission’s advisory opinion, it shall have the right to a hearing and decision pursuant to \u00a7 60.2-500, provided that an application for a hearing is filed with the Commission within 30 days from the date the advisory opinion was mailed.","order_by":null,"text":{"0":{"id":252341,"text":"Upon application by an employer who is a party to a transfer or potential transfer of any trade or business, the Commission shall issue an advisory opinion as to whether such transfer constitutes a transfer pursuant to \u00a7 60.2-536.1, or is solely or primarily for the purpose of obtaining a lower unemployment tax rate. The application shall be under oath or affirmation, in a form prescribed by the Commission, and shall fully set forth all relevant facts regarding the proposed transfer. The Commission may require such additional information and documentary evidence as deemed necessary for a fair and informed opinion. Such opinion shall be issued within 60 days after the Commission has received all of the information and evidence requested. An employer who proceeds with the transfer of a trade or business in reliance upon a favorable advisory opinion issued under this section shall not subsequently be found to have violated the provisions of \u00a7 18.2-204.3, and shall not be subject to the penalties of \u00a7 60.2-536.3, provided such employer has made full disclosure of all relevant facts to the Commission. If an employer disagrees with the Commission’s advisory opinion, it shall have the right to a hearing and decision pursuant to \u00a7 60.2-500, provided that an application for a hearing is filed with the Commission within 30 days from the date the advisory opinion was mailed.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13145,"edition_id":1,"name":"Computation of Tax Rate","identifier":"4","label":"article","depth":3,"order_by":1,"parent_id":13052,"metadata":{},"date_created":"2026-06-26 03:44:21","date_modified":"2026-06-26 03:44:21","permalink":{"id":267753,"object_type":"structure","relational_id":13145,"identifier":"4","token":"60.2\/5\/4","url":"\/60.2\/5\/4\/","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":79525,"structure_id":13145,"section_number":"60.2-525","catch_line":"Statement of employer's benefit charges and taxes","url":"\/60.2-525\/","token":"60.2\/5\/4\/60.2-525","metadata":false},{"id":84523,"structure_id":13145,"section_number":"60.2-526","catch_line":"General provisions","url":"\/60.2-526\/","token":"60.2\/5\/4\/60.2-526","metadata":false},{"id":61763,"structure_id":13145,"section_number":"60.2-527","catch_line":"Tax rate of certain foreign contractors","url":"\/60.2-527\/","token":"60.2\/5\/4\/60.2-527","metadata":false},{"id":60511,"structure_id":13145,"section_number":"60.2-528","catch_line":"Individual benefit charges","url":"\/60.2-528\/","token":"60.2\/5\/4\/60.2-528","metadata":false},{"id":79689,"structure_id":13145,"section_number":"60.2-528.1","catch_line":"Charging of benefits relating to certain overpayments; penalty for pattern of failure to respond to requests for information","url":"\/60.2-528.1\/","token":"60.2\/5\/4\/60.2-528.1","metadata":false},{"id":73637,"structure_id":13145,"section_number":"60.2-529","catch_line":"Employer's benefit charges","url":"\/60.2-529\/","token":"60.2\/5\/4\/60.2-529","metadata":false},{"id":81848,"structure_id":13145,"section_number":"60.2-530","catch_line":"Benefit ratio","url":"\/60.2-530\/","token":"60.2\/5\/4\/60.2-530","metadata":false},{"id":70511,"structure_id":13145,"section_number":"60.2-531","catch_line":"Experience rating tax; table","url":"\/60.2-531\/","token":"60.2\/5\/4\/60.2-531","metadata":false},{"id":54592,"structure_id":13145,"section_number":"60.2-532","catch_line":"Pool cost charges","url":"\/60.2-532\/","token":"60.2\/5\/4\/60.2-532","metadata":false},{"id":77201,"structure_id":13145,"section_number":"60.2-533","catch_line":"Fund balance factor","url":"\/60.2-533\/","token":"60.2\/5\/4\/60.2-533","metadata":false},{"id":54171,"structure_id":13145,"section_number":"60.2-534","catch_line":"Tax rate defined","url":"\/60.2-534\/","token":"60.2\/5\/4\/60.2-534","metadata":false},{"id":82899,"structure_id":13145,"section_number":"60.2-535","catch_line":"Employing unit acquiring business, etc., of another employing unit","url":"\/60.2-535\/","token":"60.2\/5\/4\/60.2-535","metadata":false},{"id":55341,"structure_id":13145,"section_number":"60.2-536","catch_line":"Review of decision under \u00a7 60.2-535","url":"\/60.2-536\/","token":"60.2\/5\/4\/60.2-536","metadata":false},{"id":80870,"structure_id":13145,"section_number":"60.2-536.1","catch_line":"Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates","url":"\/60.2-536.1\/","token":"60.2\/5\/4\/60.2-536.1","metadata":false},{"id":69818,"structure_id":13145,"section_number":"60.2-536.2","catch_line":"Advisory opinion by the Commission","url":"\/60.2-536.2\/","token":"60.2\/5\/4\/60.2-536.2","metadata":false},{"id":71778,"structure_id":13145,"section_number":"60.2-536.3","catch_line":"Violations; penalties","url":"\/60.2-536.3\/","token":"60.2\/5\/4\/60.2-536.3","metadata":false},{"id":70450,"structure_id":13145,"section_number":"60.2-536.4","catch_line":"Interpretation","url":"\/60.2-536.4\/","token":"60.2\/5\/4\/60.2-536.4","metadata":false},{"id":87449,"structure_id":13145,"section_number":"60.2-536.5","catch_line":"Definitions","url":"\/60.2-536.5\/","token":"60.2\/5\/4\/60.2-536.5","metadata":false},{"id":73933,"structure_id":13145,"section_number":"60.2-537","catch_line":"Reduced tax rate permissible under federal amendment","url":"\/60.2-537\/","token":"60.2\/5\/4\/60.2-537","metadata":false},{"id":78500,"structure_id":13145,"section_number":"60.2-538","catch_line":"Where employer's taxes are delinquent","url":"\/60.2-538\/","token":"60.2\/5\/4\/60.2-538","metadata":false}],"previous_section":{"id":80870,"structure_id":13145,"section_number":"60.2-536.1","catch_line":"Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates","url":"\/60.2-536.1\/","token":"60.2\/5\/4\/60.2-536.1","metadata":false},"next_section":{"id":71778,"structure_id":13145,"section_number":"60.2-536.3","catch_line":"Violations; penalties","url":"\/60.2-536.3\/","token":"60.2\/5\/4\/60.2-536.3","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-536.2\/","history_text":"

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":false,"refers_to":[{"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":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\/"},{"id":80870,"section_number":"60.2-536.1","catch_line":"Transfers for the purpose of obtaining a lower unemployment compensation tax rate; assignment of rates","order_by":null,"url":"\/60.2-536.1\/"},{"id":71778,"section_number":"60.2-536.3","catch_line":"Violations; penalties","order_by":null,"url":"\/60.2-536.3\/"}],"permalink":{"id":267811,"object_type":"law","relational_id":69818,"identifier":"60.2-536.2","token":"60.2\/5\/4\/60.2-536.2","url":"\/60.2-536.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-536.2\/","token":"60.2\/5\/4\/60.2-536.2","dublin_core":{"Title":"Advisory opinion by the Commission","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-536.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Upon application by an employer who is a party<\/span> to a transfer or potential transfer of any trade or business, the Commission shall issue<\/span> an advisory opinion<\/span> as to whether such transfer constitutes a transfer pursuant to \u00a7 60.2-536.1<\/a>, or is solely or primarily for the purpose of obtaining a lower unemployment tax rate. The application shall be under oath<\/span> or affirmation, in a form prescribed by the Commission, and shall fully set forth all relevant facts<\/span> regarding the proposed transfer. The Commission may require such additional information and documentary evidence<\/span> as deemed necessary for a fair and informed opinion<\/span>. Such opinion<\/span> shall be issued within 60 days after the Commission has received all of the information and evidence<\/span> requested. An employer who proceeds with the transfer of a trade or business in reliance upon a favorable advisory opinion<\/span> issued under this section shall not subsequently be found to have violated the provisions of \u00a7 18.2-204.3<\/a>, and shall not be subject to the penalties of \u00a7 60.2-536.3<\/a>, provided such employer has made full disclosure of all relevant facts<\/span> to the Commission. If an employer disagrees with the Commission’s advisory opinion<\/span>, it shall have the right to a hearing<\/span> and decision pursuant to \u00a7 60.2-500<\/a>, provided that an application for a hearing<\/span> is filed with the Commission within 30 days from the date the advisory opinion<\/span> was mailed.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nADVISORY OPINION BY THE COMMISSION (\u00a7 60.2-536.2)\n\nUpon application by an employer who is a party to a transfer or potential\ntransfer of any trade or business, the Commission shall issue an advisory\nopinion as to whether such transfer constitutes a transfer pursuant to \u00a7\n60.2-536.1, or is solely or primarily for the purpose of obtaining a lower\nunemployment tax rate. The application shall be under oath or affirmation, in a\nform prescribed by the Commission, and shall fully set forth all relevant facts\nregarding the proposed transfer. The Commission may require such additional\ninformation and documentary evidence as deemed necessary for a fair and informed\nopinion. Such opinion shall be issued within 60 days after the Commission has\nreceived all of the information and evidence requested. An employer who proceeds\nwith the transfer of a trade or business in reliance upon a favorable advisory\nopinion issued under this section shall not subsequently be found to have\nviolated the provisions of \u00a7 18.2-204.3, and shall not be subject to the\npenalties of \u00a7 60.2-536.3, provided such employer has made full disclosure of\nall relevant facts to the Commission. If an employer disagrees with the\nCommission’s advisory opinion, it shall have the right to a hearing and\ndecision pursuant to \u00a7 60.2-500, provided that an application for a hearing is\nfiled with the Commission within 30 days from the date the advisory opinion was\nmailed.\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}}