                                 CODE OF VIRGINIA

HOW AND WHEN TAXES PAYABLE (§ 60.2-511)

Taxes, as set forth in this and the succeeding article, shall accrue and become
payable by each employer for each calendar year in which he is subject to this
title. Such taxes shall be based upon wages payable for employment, as defined
in §§ 60.2-212 through 60.2-219, occurring in such calendar year. Such taxes
shall become due and be paid by each employer to the Commission for the fund in
accordance with such regulations as the Commission may prescribe. Payment of
such taxes and the filing of related returns shall be deemed to have been made
as of the date of the postmark affixed to such payment and returns by the United
States Postal Service, or by receipt given by such representative of the
Commission if physical delivery of such payment and related returns is made to
an office of the Commission.

HISTORY: Code 1950, § 60-60; 1968, c. 738, § 60.1-72; 1974, c. 466; 1986, c.
480; 1997, c. 137.