                                 CODE OF VIRGINIA

DETERMINATION WITH RESPECT TO WHETHER EMPLOYING UNIT IS EMPLOYER; WHETHER
SERVICES CONSTITUTE EMPLOYMENT; OR WHETHER BUSINESS TRANSFER IS ILLEGAL (§
60.2-500)

A. The Commission may, upon its own motion or upon application of an employing
unit, and after not less than 30 days&#8217; notice in writing mailed to the
last known address of such employing unit and an opportunity for hearing, make
findings of fact, and on that basis, determine whether:

   1. An employing unit constitutes an employer;

   2. Services performed for or in connection with the business of an employing
   unit constitute employment for such employing unit; or

   3. There has been a transfer as defined in &#xA7; 60.2-536.1.

B. All testimony at any hearing pursuant to this section shall be recorded but
need not be transcribed unless a petition for judicial review from such
determination is filed in the manner herein prescribed. At such hearing the
interests of the Commonwealth may be represented by the Office of the Attorney
General. The Commissioner shall have the power to designate a special examiner
to hold such hearings, and may authorize and empower such special examiner to
decide any matter so heard, in which event the decision of such special examiner
shall be the final decision of the Commission under this section, subject to
judicial review under subsection C. The Commissioner or his designee shall
promptly inform the appropriate attorney for the Commonwealth of any final
decision that an employer transferred or attempted to transfer a trade or
business for the primary or sole purpose of obtaining a lower unemployment tax
rate, or was advised to do so.

C. Judicial review of any such determination made in subsection B may be
initiated within 30 days after mailing notice of such findings and determination
to the employing unit or, in the absence of mailing, within 30 days after
delivering such notice and determination, in the Circuit Court of the City of
Richmond. Such judicial review shall be commenced by the filing of a petition,
which need not be verified but which shall state the grounds upon which a review
is sought. Service of two copies of such petition upon the Commissioner shall be
deemed completed service and such petition shall be filed with the clerk of the
court within five days after service thereof. With its answer the Commission
shall certify and file with the court all documents and papers and a transcript
of all testimony taken in the matter, together with its findings of fact and
decision therein. In any judicial proceedings under this article, the
Commission&#8217;s findings of facts, if supported by the evidence and in the
absence of fraud, shall be conclusive, and the jurisdiction of the court shall
be confined to questions of law. Such actions shall be given preference on the
docket over all other cases except cases to which the Commonwealth is a party.

D. An appeal may be taken from the decision of such court to the Court of
Appeals, in conformity with Part Five A of the Rules of Supreme Court and other
applicable laws. In any such proceedings for judicial review, the Commission
shall be represented by the Office of the Attorney General. A determination by
the Commission from which no judicial review has been commenced shall be
conclusive in any subsequent judicial proceeding involving liability for taxes
against the employing unit or its successor under the provisions of subdivision
B 1 of &#xA7; 60.2-210 and of subsection B of &#xA7; 60.2-523.

HISTORY: Code 1950, §§ 60-58, 60-59; 1968, c. 738, §§ 60.1-70, 60.1-71;
1970, c. 104; 1977, c. 445; 1981, c. 99; 1984, c. 703; 1986, c. 480; 2005, cc.
47, 91; 2012, cc. 65, 161.