                                 CODE OF VIRGINIA

TERMINATION OF COVERAGE (§ 60.2-509)

A. Except as otherwise provided in this section and § 60.2-510, an employing
unit shall cease to be an employer subject to this title as of January 1 of any
year subsequent to December 31, 1972, only if:

   1. The employer files with the Commission a written application for
   termination of coverage;

   2. The Commission finds that (i) there were no twenty different days, each day
   being in a different week within the preceding calendar year, or (ii) there
   were no twenty different days, each day being in a different week within the
   current calendar year, within which such employing unit employed one or more
   individuals in employment subject to this title; and

   3. The Commission finds that such employing unit did not pay in any calendar
   quarter in the preceding or current calendar year for service in employment
   wages of $1,500 or more.

B. Except as otherwise provided in this section and &#xA7; 60.2-510, an
employing unit as defined in subdivisions 1 through 4 of subsection A of &#xA7;
60.2-213 or &#xA7; 60.2-214 or &#xA7; 60.2-215, shall cease to be an employer
subject to this title as of January 1 of any year, only if it files with the
Commission a written application for termination of coverage and the Commission
finds that no services performed for such employing unit constitute employment
as defined in subdivisions 1 through 4 of subsection A of &#xA7; 60.2-213 or
&#xA7; 60.2-214 or &#xA7; 60.2-215.

C. Any employing unit which is an employer at the end of any calendar year
solely by acquisition during such year as provided in subdivision 1 of
subsection B of § 60.2-210, shall cease to be an employer subject to this title
as of January 1 of the succeeding calendar year without the filing of the
written application required of all other employers, if the Commission finds
that there were no twenty different days, each day being in a different week
within the preceding or current calendar year that such employing unit and its
predecessors in title, treated as a single employing unit:

   1. Employed one or more individuals subject to this title; and

   2. Did not pay in any calendar quarter in the preceding or current calendar
   year for service in employment wages of $1,500 or more.

D. Whenever any employer, during any completed calendar year, fails to be
subject to the payment of taxes solely because no individual has earned wages
from such employer during such calendar year, the Commission may, after not less
than thirty days&#8217; notice in writing mailed to such employer at his last
known address, cause such employer to cease to be an employer subject to this
title as of January 1 of the calendar year in which such notice is given.

HISTORY: Code 1950, § 60-83; 1956, c. 440; 1968, c. 738, § 60.1-99; 1971, Ex.
Sess., c. 235; 1972, c. 764; 1979, c. 636; 1986, c. 480.