                                 CODE OF VIRGINIA

COMMISSION REVIEW (§ 60.2-622)

A. The Commission (i) may on its own motion affirm, modify, or set aside any
decision of an appeals examiner on the basis of the evidence previously
submitted in such case, or direct the taking of additional evidence by an
appeals examiner, or receive such evidence itself, or (ii) shall permit any of
the parties to such decision to initiate further appeals before it. The
Commission may remove to itself or transfer to another appeals examiner the
proceedings on any claim pending before an appeals examiner. Any proceeding so
removed to the Commission shall be heard in accordance with the requirements of
&#xA7; 60.2-620. The Commission shall promptly notify the interested parties of
its findings and decision.

B. 1. Any decision of the Commission, upon a hearing on appeal, shall become
final 10 days after the date of notification or mailing, and judicial review
shall be permitted the claimant or any interested party claiming to be
aggrieved. The Commission shall be deemed to be a party to any judicial action
involving any such decision, and shall be represented in any such judicial
action by the Office of the Attorney General.

   2. Any such decision by the Commission involving (i) whether an employing unit
   constitutes an employer or (ii) whether services performed for or in
   connection with business of an employing unit constitute employment for such
   employing unit, from which no judicial review is had pursuant to subsections C
   and D of &#xA7; 60.2-500, shall be conclusive in any subsequent judicial
   proceedings involving liability for taxes by the Commission against any
   employing unit which was a party to the proceedings held before the
   Commission.

C. The Commissioner shall have the power to designate a special examiner to hear
appeals to the Commission under this section. The Commissioner may authorize and
empower such special examiner to decide any appeal so heard, in which event the
decision of the special examiner shall be the final decision of the Commission
under this section, subject to judicial review under &#xA7; 60.2-625.

HISTORY: Code 1950, § 60-52; 1968, c. 738, § 60.1-64; 1977, c. 445; 1986, c.
480; 1995, c. 515; 1996, c. 106; 2005, cc. 47, 91; 2024, cc. 562, 603.