                                 CODE OF VIRGINIA

WHERE EMPLOYER&#8217;S TAXES ARE DELINQUENT (§ 60.2-538)

Notwithstanding the provisions of §§ 60.2-500 through 60.2-537, if on July 31
of any year the taxes or any portion thereof or the interest due thereon for any
previous quarter is delinquent and unpaid and has been delinquent and unpaid for
ninety days or more, the Commission may issue a notice of delinquency demanding
payment. If the amount due is not paid within thirty days after such notice is
mailed to the delinquent employer at his last known address, such delinquent
employer&#8217;s rate for the calendar year immediately following the calendar
year in which such notice is sent shall not be computed under the provisions of
this article, but shall be 6.2 percent.

HISTORY: Code 1950, § 60-76.2; 1956, c. 440; 1960, c. 136; 1968, c. 738, §
60.1-91; 1977, c. 445; 1980, c. 480; 1981, c. 606; 1982, c. 363; 1986, c. 480.