Article 2 Employer Reporting Requirements

This article is comprised of the following sections:
  • §60.2-511 How and when taxes payable
  • §60.2-512 Requiring payroll and tax reports and payment of taxes
  • §60.2-513 Failure of employing unit to file reports; assessment and amount of penalty
  • §60.2-514 Limitation on proceeding to establish liability for taxes
  • §60.2-515 Amount of taxes; increase of rate
  • §60.2-516 Taxes and payments in lieu of taxes not deducted from wages
  • §60.2-517 How fractional part of cent computed
  • §60.2-518 False statements, etc., by employing units; failure to furnish reports, etc