V.I. Code tit. 24, § 307 (2019)
2019 US Virgin Islands Code|Title 24 - Labor|Chapter 12 - Virgin Islands Unemployment Insurance|§ 307. Coverage—Determination and redetermination of whether service performed is employment

 (a)  (1) On his own motion or on the application of an employing unit, the Commissioner shall, on the basis of facts found by him, determine whether the service performed for it constitutes employment. (2) Within one year after he has made a determination under paragraph (1) of this subsection, the Commissioner may, on his own motion, reconsider his determination in the light of additional evidence and make a redetermination. (3) A notice of the Commissioner’s determination made under paragraph (1) or (2) of this subsection, which shall include a statement of the supporting facts found by the Commissioner, shall be mailed to the last known address of the employing unit affected, or otherwise delivered to it. (4) Within 15 days after a notice of a determination made under paragraph (1) or (2) of this subsection was mailed to the last known address of an employing unit, or otherwise delivered to it, that employing unit may apply to the Commissioner to reconsider his determination in the light of additional evidence and to issue a redetermination. The Commissioner shall, if the request is granted, mail to the last known address of the employing unit affected, or otherwise deliver to it, a notice of the redetermination, which shall include a statement of the supporting facts found by the Commissioner; if the request is denied, he shall furnish a notice of the denial of the application. (5) Within 15 days after a notice of a determination or redetermination made under paragraphs (1), (2), or (4) of this subsection or a denial of the application under paragraph (4) was mailed to the last known address of an employing unit, or otherwise delivered to it, that employing unit may appeal from the determination or redetermination to a hearing examiner. The Commissioner shall be a party to such appeal. The hearing examiner shall afford the parties a reasonable opportunity for a fair hearing as provided in section 306 of this title. The hearing examiner's decision shall be final unless, within 15 days after the decision was mailed to the last know address of a party, or otherwise delivered to it, that party initiates judicial review in accordance with the provisions of section 306(e)(1) of this title. Conclusiveness of determination  (b) A determination or redetermination of the status of an employing unit by the Commissioner under subsection (a) of this section, in the absence of appeal therefrom, and a final decision of a hearing examiner or a court upon an appeal, together with the record of the proceeding, shall be admissible in any subsequent proceeding under this chapter. A final determination, redetermination or decision shall be conclusive upon any employing unit which was a party to the proceeding. Period of coverage  (c) Any employing unit which is or becomes an employer subject to this Act within any calendar year shall be deemed to be an employer during the whole of such calendar year except as provided in subsection (d)(2) of this section. Elective coverage of excluded service  (d)  (1) Any service performed for an employing unit, which is excluded under the definition of employment in section 302(k)(6) of this section and with respect to which no payments are required under the employment security law of a state or of the Federal Government, may be deemed to constitute employment for all purposes of this chapter provided, that the Commissioner has approved a written election to that effect filed by the employing unit for which the service is performed, as of the date stated in such approval. No election shall be approved by the Commissioner unless it (A) includes all the service of the type specified in each establishment or place of business for which the election is made, and (B) is made for not less than 2 calendar years. (2) Any service which because of an election by an employing unit under paragraph (1) of this subsection is employment subject to this chapter shall cease to be employment subject to the chapter as of January 1 of any calendar year subsequent to the 2 calendar years of the election, only if not later than March 31st of such year, either such employing unit has filed with the Commissioner a written notice to that effect, or the Commissioner on his own motion has given notice of termination of such coverage. (e) Except as otherwise provided in this chapter, an employing unit shall cease to be an employer subject to this chapter as of the first day of any calendar year, if not later than March 15 of such year, it has filed with the Commissioner of Labor a written application for termination of coverage and the Commissioner finds that such employing unit has not met the conditions for subjectivity to this chapter during the preceding calendar year. The Commissioner may make such findings on his own initiative in the absence of a written application for termination of coverage.