                                 CODE OF VIRGINIA

TAXES WHICH ACCRUED WHILE EMPLOYER WAS IN ARMED FORCES (§ 60.2-520)

No interest shall be assessed against or collected from any employer upon any
taxes which accrued against such employer during the period of active service of
such employer in the armed forces of the United States. Any proof of such
service satisfactory to the Commission shall be sufficient. Any such employer
who has already paid to the Commission any interest on taxes which would have
been abated under this provision shall be entitled to a refund for the amount of
interest so paid upon the filing of an application therefor.

HISTORY: Code 1950, § 60-77.1; 1952, c. 184; 1968, c. 738, § 60.1-93; 1986, c.
480.