{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/60.2-538.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/60.2-538.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/60.2-538.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/60.2-538.html"}],"law_id":78500,"edition_id":1,"section_id":78500,"structure_id":13145,"section_number":"60.2-538","catch_line":"Where employer’s taxes are delinquent","history":"Code 1950, \u00a7 60-76.2; 1956, c. 440; 1960, c. 136; 1968, c. 738, \u00a7 60.1-91; 1977, c. 445; 1980, c. 480; 1981, c. 606; 1982, c. 363; 1986, c. 480.","full_text":"Notwithstanding the provisions of \u00a7\u00a7 60.2-500 through 60.2-537, if on July 31 of any year the taxes or any portion thereof or the interest due thereon for any previous quarter is delinquent and unpaid and has been delinquent and unpaid for ninety days or more, the Commission may issue a notice of delinquency demanding payment. If the amount due is not paid within thirty days after such notice is mailed to the delinquent employer at his last known address, such delinquent employer’s rate for the calendar year immediately following the calendar year in which such notice is sent shall not be computed under the provisions of this article, but shall be 6.2 percent.","order_by":null,"text":{"0":{"id":281345,"text":"Notwithstanding the provisions of \u00a7\u00a7 60.2-500 through 60.2-537, if on July 31 of any year the taxes or any portion thereof or the interest due thereon for any previous quarter is delinquent and unpaid and has been delinquent and unpaid for ninety days or more, the Commission may issue a notice of delinquency demanding payment. If the amount due is not paid within thirty days after such notice is mailed to the delinquent employer at his last known address, such delinquent employer’s rate for the calendar year immediately following the calendar year in which such notice is sent shall not be computed under the provisions of this article, but shall be 6.2 percent.","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":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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/60.2-538\/","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 1956, chapter 440; in 1960, chapter 136; in 1968, chapter 738; in 1977, chapter 445; in 1980, chapter 480; in 1981, chapter 606; in 1982, chapter 363; in 1986, chapter 480.<\/p>","references":[{"id":54592,"section_number":"60.2-532","catch_line":"Pool cost charges","order_by":null,"url":"\/60.2-532\/"},{"id":77201,"section_number":"60.2-533","catch_line":"Fund balance factor","order_by":null,"url":"\/60.2-533\/"}],"refers_to":[{"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":73933,"section_number":"60.2-537","catch_line":"Reduced tax rate permissible under federal amendment","order_by":null,"url":"\/60.2-537\/"}],"permalink":{"id":267831,"object_type":"law","relational_id":78500,"identifier":"60.2-538","token":"60.2\/5\/4\/60.2-538","url":"\/60.2-538\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/60.2-538\/","token":"60.2\/5\/4\/60.2-538","dublin_core":{"Title":"Where employer’s taxes are delinquent","Type":"Text","Format":"text\/html","Identifier":"\u00a7 60.2-538","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

Notwithstanding the provisions of \u00a7\u00a7 60.2-500<\/a> through 60.2-537<\/a>, if on July 31 of any year the taxes or any portion thereof or the interest due thereon for any previous quarter is delinquent and unpaid and has been delinquent and unpaid for ninety days or more, the Commission may issue<\/span> a notice of delinquency demanding payment. If the amount due is not paid within thirty days after such notice is mailed to the delinquent employer at his last known address, such delinquent employer’s rate for the calendar year immediately following the calendar year in which such notice is sent shall not be computed under the provisions of this article, but shall be 6.2 percent.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nWHERE EMPLOYER’S TAXES ARE DELINQUENT (\u00a7 60.2-538)\n\nNotwithstanding the provisions of \u00a7\u00a7 60.2-500 through 60.2-537, if on July 31\nof any year the taxes or any portion thereof or the interest due thereon for any\nprevious quarter is delinquent and unpaid and has been delinquent and unpaid for\nninety days or more, the Commission may issue a notice of delinquency demanding\npayment. If the amount due is not paid within thirty days after such notice is\nmailed to the delinquent employer at his last known address, such delinquent\nemployer’s rate for the calendar year immediately following the calendar\nyear in which such notice is sent shall not be computed under the provisions of\nthis article, but shall be 6.2 percent.\n\nHISTORY: Code 1950, \u00a7 60-76.2; 1956, c. 440; 1960, c. 136; 1968, c. 738, \u00a7\n60.1-91; 1977, c. 445; 1980, c. 480; 1981, c. 606; 1982, c. 363; 1986, c. 480.","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}}